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Alexander Central School District – Financial Management (2020M-64)
… [ read complete report - pdf ] Audit Objective Determine whether the Board … $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Village of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Hounsfield - Claims Auditing (2019M-215)
… reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the … prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Tri-Valley Central School District - Financial Management (2020M-17)
… [read complete report - pdf] Audit Objective Determine whether the Board and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and … realistic estimates of revenues and appropriations based on historical trends or other known factors. Comply with the … budget was realistic and structurally balanced based on historical or known trends …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of … Key Findings The Board properly evaluated projects prior to approving financial benefits. The Board could improve its … the amounts authorized. IDA officials disagreed with how we presented the findings in the report. Appendix C …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectVillage of Hilton - Financial Management (2020M-31)
… - pdf] Audit Objective Determine whether the Board and Village officials adopted realistic budgets and effectively managed … The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Shawangunk - Sewer District Charges (2018M-122)
… of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s average annual … Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … requirements set forth in the law. Require more support for collections received, such as tickets or press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mAlbion Central School District – Budgeting (2016M-80)
… Genesee County. The District, which operates three schools with approximately 1,880 students, is governed by an elected … and the use of fund balance in the annual budget. Comply with the District’s reserve fund policy and use the excess amounts in reserve funds, in accordance with applicable statutory provisions, in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why the bank balances presented on the … did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165City of Lackawanna – Network Management and Internal Controls (2021M-215)
… a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Town of Clifton Park – Information Technology (2020M-162)
… to 15 years before our review. Have a written contract with the Town’s IT provider that described specific services … to officials. Key Recommendations Ensure compliance with IT policies. Develop comprehensive written procedures … IT service level agreement. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Watertown City School District – Procurement (2021M-176)
… Key Findings District officials did not always comply with the District’s procurement policy and seek competition … providers) and did not have written service agreements with three providers. Obtain verbal or written quotes for the … procurement policy. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… in the Town of Stockport, Columbia County, which contracts with the Stockport Fire District to provide fire protection … activities. The Company entered into an agreement with a Board member for work performed at the Company’s … accounted for. Ensure that Company officials comply with the conflict of interest policy. … Stockport Volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mCamden Central School District – Financial Condition (2016M-51)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $51.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. … policies and procedures to provide adequate guidance for water and sewer billing and collection. Ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Babylon Union Free School District – Financial Condition (2015M-323)
… Suffolk County. The District, which operates three schools with approximately 2,000 students, is governed by an elected … that benefits District residents, adopt reasonable budgets with realistic estimates and discontinue the practice of … are properly established and are funded in accordance with District standards. … Babylon Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Town of Lake Luzerne – Procurement (2022M-95)
… provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when … three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with … cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95