Search
Town of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Marilla – Town Supervisor’s Activities (2015M-27)
… $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Saugerties – Justice Court Operations (2015M-47)
… bail bank account balances with bail activity reports. Not all cash receipts were deposited within 72 hours, as required … cash reconciles with liabilities. Perform an analysis of all bail liabilities and adjust Court records to ensure that … a complete and up-to-date list of bail moneys. Ensure that all funds are properly deposited within 72 hours of receipt. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Monticello – Records and Reports (2020M-104)
… accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax … tax limit (CTL) forms and adopted budgets were not filed in a timely manner. AUDs were typically filed over 200 days …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Sidney – Supervisor’s Disbursements (2015M-214)
… 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately 5,800. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Lyncourt Union Free School District – Information Technology (2020M-121)
… School District (District) officials adequately managed network user accounts and developed a disaster recovery plan. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… 1, 2013 through August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalAlexander Central School District – Financial Management (2020M-64)
… as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of East Hampton - Budget Review (B20-7-10)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Oneida City School District – Information Technology (2020M-80)
… City School District’s (District) network was adequately secure to protect the student information system (SIS) against …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Town of Louisville – Water User Charges (2015M-44)
… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is governed by … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into … written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… ensured financial activities were properly recorded and money was safeguarded. Key Findings Collections were not … Recommendations Establish procedures to adequately account for all collections received by the Department and ensure deposits are made timely and intact (in the same …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningPutnam Central School District – Fund Balance Management (2020M-27)
… fund balance levels and the District did not use all of the fund balance appropriated to finance operations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busCherry Valley Fire District - Board Oversight (2019M-141)
… Properly establish reserves or establish a reserve fund policy. Ensure that fire protection contracts were signed, … costs of services were equitably allocated between service areas. Ensure the Annual Update Documents (AUDs), which are … establish the capital reserve and a reserve fund policy. Ensure that fire protection contracts are signed, …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Village of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained … plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Laurens - Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21