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Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Brighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements … and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements … analyses to determine that using these vendors was in the District’s best interest. Key Recommendation Document …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village (TOV) … a plan to reduce the amounts of surplus fund balance in a manner that benefits Town taxpayers. Ensure transfers …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real … appropriated fund balance and reserves that will be used to fund operations. Properly use reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… officials complied with the District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting documentation and were properly audited before payment. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Ensure BOCES’ asset records are complete, accurate and up to date, and assets are tagged and recorded prior to being placed in service. Conduct periodic physical … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Greater …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Worcester – Claims Audit (2022M-145)
… Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported … claims totaling $601,662 should not have been approved for payment. For example, 131 claims totaling $597,410 were …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsVillage of Pelham – Information Technology (2016M-410)
… to adequately monitor IT usage and enforce compliance with the Village’s acceptable use policy. The Village has not … plan. The Board has not negotiated a formal contract with the Village’s IT service provider identifying the … procedures to monitor IT usage and enforce compliance with the acceptable use policy. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have … mortgage property records did not always contain work-in-progress status and an activity history was not retained … Document all communications with buyers to show the work-in-progress property status and retain a historical activity …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Urbana – Access Controls (2022M-4)
… Enter into an adequate service level agreement (SLA) with the Town’s IT vendor or monitor compliance with this agreement. Key Recommendations Adopt comprehensive … Establish a detailed, clear and comprehensive SLA with the IT vendor to address the Town’s specific needs and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… independent review of disbursements occurs prior to payment to verify that disbursements are adequately supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34City of Dunkirk – Billing Enforcement (2020M-117)
… City Code (Code). Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in additional penalties should have been charged. If City …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andAmherst Central School District –Financial Condition (2016M-167)
… period July 1, 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which … restrict the use of reserves to authorized expenditures. … Amherst Central School District Financial Condition 2016M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates … limit access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Accounts Payable Advisory No. 15
… to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher … OSC. Instead, the designated individuals must be recorded in OSC’s Contract Database. To support these designations the … on how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersDownsville Central School District – Fund Balance (2016M-79)
… audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.9 million. … budgets over the past three years. The District’s reserve for compensated absences was overfunded by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79