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Town of Boylston – Financial Condition (2021M-69)
… As a result, it levied more taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for or … Key Recommendations Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSomers Central School District – User Accounts and Software Updates (2021M-153)
… In addition, officials did not: Periodically review all network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 58 network user accounts had unnecessary administrative permissions. 111 network user accounts were unneeded and should have been …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… disbursements and electronic payments or financial system user access. As a result: Job duties were either not properly … $152,000 (22 percent) of what we tested were not approved by anyone other than the employee initiating the charge. Financial system user access was not properly administered; all nine users had …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Glen Aubrey Fire Company – Board Oversight (2022M-139)
… The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a … increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: Develop written financial policies or procedures. Properly prepare a budget and present it to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Carroll – Town Clerk (2022M-20)
… manner. Key Findings We could not determine whether swim program fees totaling $21,843 were properly accounted for or … and accounting records to demonstrate that all swim program fees are recorded, deposited, reported or remitted …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Alexandria Central School District – Financial Condition Management (2020M-109)
… through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent and the District did not need to use most of … of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not developed a long-term financial plan or a comprehensive reserve fund policy. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Springfield – Credit Card Purchases (2020M-138)
… supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure … supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior … card claims to the credit card statements before approving payment. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138City of Salamanca - Collections (2023M-131)
… were not always accurately recorded and because adequate collection records were not always maintained, we could not … the correct form of payment (cash or check) listed in the collection records. 26 entries totaling approximately $18,000 … not have either the correct check number included on the collection records, or no check number was listed at all. …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Homer – Non-Payroll Disbursements (2023M-63)
… $79,806, and the Town has an increased risk that errors or irregularities could occur and remain undetected and uncorrected. The Board and/or Supervisor did not: Segregate the duties or implement compensating controls relating to non-payroll …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Jefferson County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the required time … (Treasurer) in a timely manner. Key Recommendations Deposit and remit all collections within the required time …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… total fund balance increased by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 million). The … (restricted) funds, which increased by $1.50 million, or 65 percent (from $2.31 million to $3.81 million). Fuel inventory reconciliations were not documented or reviewed. Key Recommendations Closely monitor unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Plymouth – Employee Benefits (2023M-176)
… supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with legal counsel about recovering …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176West Babylon Union Free School District – Claims Audit (2024M-62)
… our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Corning City School District – Procurement (2016M-222)
… 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and … the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of Bradford, Campbell, Caton, … Corning City School District Procurement 2016M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Town of Washington – Information Technology (2013M-164)
… and use, or disaster. The Board has not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the event that private information is … be able to perform essential operations. Adopt a breach notification policy. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… September in the amount of $75,000 is made on November 15th. The payment is 16 days late (thirty days after the end … months of July, August in the amount of $20,000 each on December 15th which are paid on December 30th. The NFP then submits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
In accordance with the Project Definition the Project Costing Improvement Project PCIP establishes standard guidance for when a project is needed
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… documentation before granting exemptions. Annually verify income to support Senior Citizen exemptions. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islip