Search

Williamsville Central School District – Financial Management (2022M-193)

… appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … action. Appendix B includes our comments on issues raised in the District’s response. … audit school Williamsville …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Town of Washington – Information Technology (2013M-164)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over information technology (IT) … 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately 4,800. …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Lyons Central School District – Payroll 2022M-71

… payroll including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Town 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-82

Norfolk Fire District – Board Oversight (2022M-109)

… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

Little Flower Union Free School District – Fixed Assets (2022M-78)

… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

City of Oswego – Community Development (2015M-108)

… Purpose of Audit The purpose of our audit was to examine selected City community … 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of …

https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, … elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet … to our survey who used Internet resources to provide instruction were satisfied with their Internet connectivity. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Village of Hewlett Neck – Financial Management (2022M-35)

… Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance. Key …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

West Islip Union Free School District – Financial Management (2022M-40)

… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Village of Hewlett Bay Park – Financial Management (2022M-30)

… managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Village of Quogue – Justice Court (2015M-18)

… population of approximately 1,000. The Village is governed by an elected five-member Board of Trustees. The Village …

https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … corrective action. … audit town lisle highway department longterm planning …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

Determine whether the GilboaConesville Central School District District Board of Education Board and officials effectively managed fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods … of required quotes or competition was not sought. As a result, taxpayers do not have assurance that goods and … in the most economical manner. Seven claims and 44 debit card transactions, totaling $8,346, were paid prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130