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Bath Central School District - Online Banking (2018M-79)
… Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an … and procedures. Designate one computer to be used strictly for online banking transactions. Address the IT …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Town of Perinton - Financial Management and Information Technology (2017M-232)
… [read complete report - pdf] Audit Objective Determine whether Town … and financial practices. Safeguarded computerized assets and data. Key Findings The Board: Adopted unrealistic … Has not developed comprehensive multiyear financial and capital plans. Did not adopt IT policies or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Village of Spencer – Board Oversight (2017M-292)
… adequate oversight of the Village’s financial operations for the period June 1, 2014 through October 10, 2017. … of Trustees. The Village has approximately 750 residents and 2017-18 budgeted appropriations totaled approximately … the Clerk-Treasurer’s records. Key Recommendations Request and review a monthly Treasurer’s packet including accurate …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Southold Union Free School District - Leave Accruals (2018M-113)
… errors in accrual records for 70 percent of the employees tested, confirming that the District’s control system is not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… 2014 through May 7, 2015. Background The Southern Cayuga Lake Intermunicipal Water Commission is a joint entity of … Southern Cayuga Lake Intermunicipal Water Commission Financial Operations …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsNew Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Town of Hunter - Information Technology (2018M-262)
… are up-to-date. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Farmersville - Town Clerk (2019M-49)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 tax payments totaling $520,000 and found they were recorded properly and deposited intact … whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
Determine whether Town Officials have adequate controls to safeguard Highway Department assets and if they used a competitive process to procure highway goods
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Andes Central School District - Cafeteria Operations (2019M-26)
… The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school … for cafeteria cash receipts. District officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Enterprise Charter School - Procurement (2019M-06)
… used a competitive process to procure goods and services. Key Findings School officials did not: Always obtain … contract (State contract) pricing for goods procured. Key Recommendations Comply with the policy to secure quotes …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… reports to the Board. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Town 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-246Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately 35,300. … did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Poland Central School District - Claims Audit Process (2018M-214)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … million and found that they were adequately supported, for appropriate purposes and audited and approved before … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Town of Rotterdam – Water Rents (2016M-347)
… purpose of our audit was to review the Town’s water rent billing and collection procedures for the period January 1, … The purpose of our audit was to review the Towns water rent billing and collection procedures for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Rensselaerville – Claims Auditing (2016M-244)
… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the period … The purpose of our audit was to examine the review the Towns claims audit process for the period …
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)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly maintained Town … total $594,605. Key Finding Officials have taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Town of Howard - Fund Balance Management (2018M-192)
… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and … 2017 fiscal years. The Board did not adopt fund balance, reserve or budgeting policies or multiyear financial and … polices and develop multiyear financial and capital plans. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Town 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-28