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Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… price goods and whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) … implement procedures for periodic price accuracy testing. Key Recommendations Perform required testing in accordance … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… price goods and whether complete records were maintained. Key Findings The Assistant Director of Weights and Measures … list of businesses or update the inventory of devices. Key Recommendations Perform required testing in accordance … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… price goods and whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) … that he resolved six of the 14 complaints we reviewed. Key Recommendations Perform required testing in accordance … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… for 2014 totaled approximately $2.47 million. Key Findings Claims were paid after approval of any three … to sign and certify the accuracy of the hours reported on their time cards. Key Recommendations Ensure that all claims are audited by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Town of Butler – Financial Management (2024M-119)
… town-wide and town-outside-village (TOV) fund balances. Key Findings The Board did not effectively manage the Town’s … was not recorded in the accounting records or reported on the 2023 Annual Financial Report (AFR), required to be … with the Office of the New York State Comptroller (OSC). Key Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Saratoga Springs City School District – Procurement (2023M-25)
… of Education (Board) policies and statutory requirements. Key Findings District officials did not always procure goods … Safeguard the purchasing agent’s electronic signature. Key Recommendations Comply with purchasing policies when … 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/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25South Kortright Central School District – Claims Audit (2023M-69)
… Education Law Section 1709 (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims auditor, as part of their claims audit process, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of Cherry Valley – Financial Condition (2016M-212)
… budgeted appropriations are approximately $1.7 million. Key Findings The Supervisor is not maintaining separate … hampered because of the Town’s current fiscal condition. Key Recommendations The Supervisor should segregate the … can properly evaluate the impact of the health center on the Town’s financial condition. The Board should assess …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… appropriations for 2017 total approximately $1.3 million. Key Findings The Town has accumulated excessive fund balances … book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key Recommendations Adopt a fund balance policy and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… the 2017-18 fiscal year total approximately $246 million. Key Findings District officials did not seek competition or … were paid without the claims auditor’s authorization. Key Recommendations Provide guidance on soliciting competition for goods and services, including …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… the 2017-18 fiscal year total approximately $12.1 million. Key Findings District officials appropriated, on average, $638,300 of unrestricted fund balance as a … could be overfunded by $1.8 million as of June 30, 2017. Key Recommendations Adopt budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Cambria – Capital Projects Financing (2017M-161)
… Board, provides services including highway maintenance, snow removal, water and sewer, refuse collection and general …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161East Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… the 2014-15 fiscal year were approximately $31.6 million. Key Findings Budgets did not include estimated amounts for … regarding internet and email access is not being followed. Key Recommendations Include all estimated expenditures and … analysis and evaluate the impact of debt issuance on District programs and taxpayers. Develop policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… the 2014-15 fiscal year were approximately $88.4 million. Key Findings The Board overestimated expenditures in its … rather than through appropriations in budgets voted on by taxpayers. Key Recommendations Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Churchville-Chili Central School District – Financial Management (2015M-354)
… the 2015-16 fiscal year total approximately $79.5 million. Key Findings The Board and District officials adopted budgets … reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect the District’s … actual needs and include realistic estimates based on historical trends. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brushton-Moira Central School District – Financial Condition (2015M-340)
… the 2015-16 fiscal year total approximately $17.8 million. Key Findings The Board adopted budgets that did not include … officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets that include realistic … a multiyear financial plan and monitor and update the plan on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… 2015-16 fiscal year totaled approximately $8.8 million. Key Findings The Board and District officials have not … million to $1.9 million or 12.8 to 17.5 percentage points. Key Recommendations Ensure budgets include realistic appropriations based on actual needs and planned use of fund balance to avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Alexandria Central School District – Financial Condition (2016M-5)
… the 2015-16 fiscal year total approximately $12.4 million. Key Findings The Board continually overestimated … maintained reserve funds but had no plans for their use. Key Recommendations Adopt budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… the 2014-15 fiscal year are approximately $18.8 million. Key Findings Unassigned fund balance has exceeded the … by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations Ensure that the amount of unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288