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Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Bethpage Public Library – Procurement (2019M-219)
… and services were procured competitively and in accordance with the Library’s policies. Key Findings The Board did not … and services were procured competitively and in accordance with the Library’s policies. Therefore, taxpayers do not have … officials recuse themselves from negotiating contracts with related parties. Competitive proposals for professional …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Southern Cayuga Central School District – Financial Condition (2020M-77)
… effectively managed the District’s financial condition. Key Findings The Board and District officials did not … develop adequate multiyear financial and capital plans. Key Recommendations Adopt budgets that include reasonable … take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Corning – Procurement (2020M-93)
… used a competitive process to procure goods and services. Key Findings Town officials did not always seek competition, … the contract to a higher bidder, they did not do so. Key Recommendations Obtain the required number of quotes or … for the mowing contract. Appendix B includes our comment on the issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Prattsburgh Central School District – Financial Management (2020M-108)
… adequately managed the District’s financial condition. Key Findings The Board and District officials’ actions to … not develop written multiyear financial and capital plans. Key Recommendations Discontinue appropriating fund balance … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor … (Supervisor) or County Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Village of Mount Morris – Treasurer’s Office (2013M-65)
… 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… approved, adequately supported and for District purposes. Key Findings District officials did not ensure non-payroll … software controls to further safeguard transactions. Key Recommendations Comply with competitive bidding statutes … corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… - pdf ] Audit Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured … Determine whether PhelpsClifton Springs Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Horseheads Central School District – Network Access Controls (2021M-127)
… officials ensured network access controls were secure. Key Findings District officials did not ensure that the … not provide IT security awareness training to employees. Key Recommendations Regularly review network user accounts … with our recommendations. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127City of Johnstown – Financial Management (2020M-134)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Otego-Unadilla Central School District - School District Website (S9-19-26)
… card. Budget-to-actual results in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and include a specific individual responsible for … transparency by posting budget-to-actual results in a location easy to access. Post CAP to the website in a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Island Trees Union Free School District - School District Website (S9-19-34)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … and all external audits. Should enhance transparency by: Posting budget-to-actual results and the annual internal audit. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34City of Johnstown – Information Technology (2020M-127)
… private and sensitive information (PPSI) was protected. Key Findings City officials did not adequately safeguard IT … failure to protect PPSI can have significant consequences on the City, such as reputation damage, lawsuits, a … weaknesses were communicated confidentially to officials. Key Recommendations Develop adequate IT policies and …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Town of Canton - Compensation and Benefits (2018M-159)
… in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The Supervisor … employees in accordance with Board authorizations and the CBA. Town officials generally agreed with our recommendations … in accordance with the collective bargaining agreement CBA or Board authorized amounts …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Mount Morris – Justice Court (2012M-129)
… for the period January 1, 2010, to June 22, 2012. Key Findings The current Justices have developed adequate … to close his bank account as required when he resigned. Key Recommendations Perform accountabilities (by preparing … and comparing them with reconciled bank balances) on a monthly basis. Promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Liberty – Budget Review (B4-14-9)
… the sewer fund and over $820,000 for the sanitation fund. Key Findings Based on the results of our review, except for certain matters, we … The proposed budget complies with the tax levy limit. Key Recommendations Include a tax overlay in the budget they …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9