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Prattsburgh Central School District – Financial Management (2020M-108)
… the limit between 11 and 15 percentage points. The Board did not develop written multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Richmondville – Administration of Grant Moneys (2013M-374)
… administration of grant fund moneys for the period of May 4, 2009 through September 25, 2013. Background The Town of … of approximately 2,600 residents. A project to redevelop commercial property in the Town cost approximately $5.6 … private moneys from the developer. The facility opened in October 2012 but was forced to close 11 months later because …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Dalton-Nunda Central School District – Financial Management (2020M-92)
… reserves. Key Findings The Board and District officials did not adopt realistic budgets and effectively manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Canton - Compensation and Benefits (2018M-159)
… officials are paid in accordance with the advertised salary in the public hearing notice for the preliminary … subject to permissive referendum requirements. Set the salary or hourly wage of all officers and employees. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Equine Health and Safety (Follow-Up)
… adherence to drug testing requirements. The Commission did not provide our office with a required 90-day response … one recommendation was partially implemented and one was not implemented. Key Recommendation Officials are given 30 …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… only one remittance totaling $909,157 to the Supervisor on February 14, 2017. Deposit real property tax collections …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Sweet Home Central School District – Financial Management (2022M-166)
… encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not … including $2.8 million which was improperly restricted in a debt reserve as of June 30, 2021. The Board … action. Appendix B includes our comments on issues raised in the District’s response. … audit sweet home school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… incentive payments made during the audit period . Of the 38 payments totaling approximately $270,000 we reviewed, 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… functions. Key Recommendations Develop written procedures for managing network account user access that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mLaFargeville Central School District – Information Technology (2021M-192)
… user account access. Key Findings District officials did not establish adequate IT controls over physical IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Wyandanch Union Free School District - Budget Review (B22-7-1)
… established by law. Key Recommendations This budget review did not have any recommendations. … The objective of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… and bank reconciliations duties are segregated. The Board did not perform an audit of claims or designate a claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Mount Morris – Justice Court (2012M-129)
… that cash was properly safeguarded. However, the Justices did not perform accountabilities reconciling Court assets to …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129New Hartford Central School District – Payroll (2021M-149)
… Board authorizations. However, there are opportunities for District officials to strengthen internal controls over … new employees to the financial system and was responsible for adding and changing salaries and pay rates, processing … based on job duties. Ensure the Assistant Superintendent for Business Affairs (Assistant Superintendent) or another …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Pompey Hill Fire District – Financial Management (2021M-136)
… were not authorized by proper Board resolutions and legal notices were not published for certain purchases … fund policy. Ensure reserve expenditures comply with legal requirements. Ensure the AUD is filed with our office …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136