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High Falls Water District – Water Fees (2015M-153)
… review. The interest amount charged for late balances has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. The District did not reconcile the amount of water purchased from New York …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… lavish parties with alcohol, cruises and extra guests are not allowable. State agencies must make sure that contractors … abuse. The provider claimed $152,680 in costs that could not be substantiated or are not allowable under the contract, DiNapoli found. That …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruisePutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Key Findings The Board of Education (Board) did not always ensure non-instructional employee overtime was … day. Had employees only charged leave for the hours not worked, the overtime payments may have been avoided or … errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations Adopt written policies …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeVillage of Pomona – Financial Condition (2015M-272)
… of the end of fiscal year 2014-15. Village officials have not developed a multiyear plan to address the Village’s … than throughout the year when needed. The Board does not receive audited financial statements in a timely manner. … in a timely manner so that budget lines items are not overexpended. Ensure that the independent auditor …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Silver Creek Central School District – Financial Management (2022M-153)
… 2016 audit identified similar deficiencies, officials did not effectively implement corrective actions. As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in … $2.7 million of fund balance and reserve funds that were not needed to fund operations from 2018- 19 through 2020-21. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Village of East Hampton – Information Technology (2015M-187)
… by an elected five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187State Agencies Bulletin No. 308
… Budget Year is specified on the Position Pool Table. It is not necessary to insert a row and make any changes on the … Charges currently reported on the Position Pool Table will not be canceled. Deleting Position Pools: If a position pool … want to make line number changes for the position should not enter these transactions until pay period To change a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… himself from voting on the contracts. The Board did not hold a public hearing for the ambulance contract. Town officials did not receive annual financial statements from the fire company and did not review response logs. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Brunswick Central School District – Financial Condition (2014M-002)
… surpluses totaling $1.5 million in that period, therefore not actually using the fund balance to finance operations. … than $2.4 million in three years. District officials have not established a formal plan stating how much would be set … that result in the appropriation of fund balance that will not be used. Review the appropriateness of the reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… overestimation of expenditures resulted in the District not using fund balance that was appropriated. This allowed … the 4 percent statutory limit, when in fact, they were not. Key Recommendations Develop and adopt budgets that … in appropriating unexpended surplus fund balance that will not be used to sustain District operations. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Kent – Procurement and Information Technology (2017M-85)
… for online banking and investment, shopping, travel, sports, social networking and entertainment. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… approximately $3.37 million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT assets. The Board did not adopt an IT disaster recovery plan. The Board has not adopted a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84East Hampton Housing Authority – Board Oversight (2017M-33)
… 2015. Key Finding The Board and Authority officials have not adopted policies and procedures to ensure that cash … on hand for use in emergencies. Bank reconciliations were not properly performed. Key Recommendation Adopt written … are adequately segregated among employees or, when that is not practical, increase managerial oversight. Discontinue the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Rome City School District – Multiyear Planning (2021M-144)
… - pdf ] Audit Objective Determine whether Rome City School District (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop … District’s response. … Determine whether Rome City School District District officials established comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… and checks without Board oversight. The Treasurer did not accurately record and report Village financial transactions in a timely manner. The Board did not annually perform or provide for an annual audit of the … activities are properly segregated, and where this is not feasible, compensating controls should be implemented. …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 … The Company is operated in accordance with its bylaws which stipulate that a Board composed of seven elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Middleburgh – Fiscal Operations (2013M-10)
… was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight responsibilities. They did not realize that they were required to annually audit the … Clerk-Treasurer’s records and reports, and therefore, did not audit any of the Clerk-Treasurer’s receipt or …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… budget totals $3.2 million. Key Findings The Board did not establish procedures to ensure that the correct prices … State Office of General Services contracts. The Board did not verify that the Village received State contract pricing … $5,500 for four of these purchases. The Board did not ensure that Village officials followed the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Rockville Centre Union Free School District - School District Website (S9-19-28)
… maintained a website but certain financial information was not posted, resulting in a lack of transparency. Information … documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to … plan (CAP) in an easily accessible location. Officials did not prepare a multiyear financial plan. Posting a prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… annual audits were completed. Key Findings The Board did not provide appropriate oversight and management of budgets … and 2019-20 budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led … The Village has excess fund balance and the Board did not adopt a fund balance policy. Key Recommendations Hold …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5