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Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… properly recorded and reported and money was safeguarded. Key Findings The Board did not: Act in accordance with the … operations. Approve and monitor vendor contracts. Key Recommendations Operate in accordance with written …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightUrban Choice Charter School - Information Technology (2019M-240)
… information technology (IT) assets were safeguarded. Key Findings A former employee’s user account was used to … weaknesses were communicated confidentially to officials. Key Recommendations Immediately disable user accounts of …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Town of Allen - Town Clerk Fees (2016M-28)
… appropriations for 2016 total approximately $481,000. Key Findings The Clerk did not routinely issue duplicate … not perform proper annual audits of the Clerk’s records. Key Recommendations Issue duplicate receipts and prepare an …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Franklin County – Procurement (2016M-366)
… for 2016 totaled approximately $101.2 million. Key Findings The County did not procure professional services … for the Legislature’s selection of a service provider. Key Recommendations Ensure that County officials procure …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Town of Rotterdam – Water Rents (2016M-347)
… appropriations for 2016 total approximately $14.6 million. Key Finding Town officials designed appropriate internal … deposited and recorded in the accounting records. Key Recommendations There are no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Rensselaerville – Claims Auditing (2016M-244)
… for 2016 fiscal year total approximately $2.5 million. Key Findings The Board established an effective claims … received and the claims were for proper Town purposes. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… members. Budgeted appropriations for 2016 total $594,605. Key Finding Officials have taken steps to improve road … they need to develop more detailed long-term plans. Key Recommendation Complete the long-term plans to include …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… for 2014 totaled approximately $37.7 million. Key Findings The Parks and Recreation Maintenance Supervisor … duties or establish sufficient compensating controls. Key Recommendations Ensure that department heads properly …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Glenville – Justice Court Collections (2016M-246)
… for fines, fees and surcharges and $48,000 for bail. Key Finding Court collections were accurately accounted for and deposited into the Justices' bank accounts. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Tompkins County – Solid Waste (2014M-336)
… least quarterly. For fiscal years 2011 through 2013, the recycling program has saved the County more than $1 million. …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… with each member municipality being entitled to two seats. Key Finding Commission officials are effectively managing financial operations. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsWalden Fire District No. 2 – Purchasing (2017M-204)
… Budgeted appropriations for 2017 totaled $501,784. Key Finding District officials did not obtain quotes in … during the audit period for 27 purchases totaling $77,044. Key Recommendation Ensure that District officials involved in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Village of Spencer – Board Oversight (2017M-292)
… budgeted appropriations totaled approximately $328,000. Key Findings The Board does not adequately monitor financial … The Board does not audit the Clerk-Treasurer’s records. Key Recommendations Request and review a monthly Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… 2015-16 fiscal year totaled approximately $19.7 million. Key Finding Because the Board issued revenue anticipation … that could have been used to fund other District needs. Key Recommendation Issue RANs only when the District needs to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… the 2015-16 fiscal year total approximately $8.5 million. Key Finding District officials properly billed for and collected tuition. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mInlet Common School District – Claims Auditing (2015M-285)
… the 2015-16 fiscal year total approximately $1.5 million. Key Finding District officials established an effective … prior to payment by an authorized District official. Key Recommendations There are no recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… 2015-16 fiscal year totaled approximately $29.2 million. Key Finding BOCES officials have established adequate … purposes and were audited and approved prior to payment. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… the 2015-16 fiscal year were approximately $25 million. Key Finding Due to the District’s practice of overestimating … surplus of almost $2.5 million for the five-year period. Key Recommendation Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… the 2014-15 fiscal year were approximately $54.7 million. Key Findings District officials have established adequate … properly supported and for legitimate District purposes. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242