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Groton Central School District – Cash Management (2020M-124)
… whether Groton Central School District (District) officials maximized interest earnings. Key Findings District officials did not maximize interest earnings. During the … but the District could have earned another $367,963 if officials invested available funds in a financial institution …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Kingston Housing Authority – Board Oversight (2020M-103)
… of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key … of Commissioners Board provided adequate oversight of Kingston Housing Authority Authority operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Town of Adams – Justice Court Operations (2020M-163)
… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Tully – Justice Court Operations (2021M-10)
… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Determine whether the Town of Tully Town Justices provided adequate oversight of Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Town of New Windsor – Information Technology (2020M-137)
… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who perform online banking transactions are familiar with its content. As …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Deposit Central School District - Financial Condition (2018M-204)
… education services and offer programs in-house when it is cost-effective to do so. District officials should examine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Town of Waterford - Town Clerk Collections (2018M-265)
… collections intact, in a timely manner. Maintain payment stubs and postmarked envelopes to support real property tax …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Glens Falls City School District - Financial Management (2019M-12)
… District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal … District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed 1,963 water and … Determine whether water and electric cash receipts were recorded and deposited in a …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
Westbury Union Free School District Financial Condition and Overtime 2018M84
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeTown of Clayton - Justice Court Time and Attendance (2017M-286)
… (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk … B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Tuxedo Park - Board Oversight (2018M-66)
… are accurate. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66City of Binghamton - Water System Cybersecurity (2018M-152)
… Provide staff with cybersecurity awareness training. In addition, sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during … adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 percent) …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Iroquois Central School District - Financial Management (2018M-102)
… taxpayers. District officials generally disagreed with our recommendations. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board … District officials should perform a cost-per-meal analysis and continue to identify potential efficiencies that will … The Board should: Review the reserve balances and determine if the amounts are reasonable and necessary. If …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Arkport – Water Fund Financial Operations (2020M-45)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash … established adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA cash …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47