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Eastport-South Manor Central School District – Building Safety (2020M-18)
… effective oversight to ensure compliance with required building safety at the junior-senior high school (JSHS). Key … action plan to address the deficiency found in the 2015 building condition survey. Key Recommendations Implement a … Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building inspection is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Margaretville Central School District – Financial Management (2020M-46)
… surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding the … the statutory limit by approximately $2.7 million or 22 percent as of June 30, 2019. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46The Academy Charter School - Credit Card Expeditures (2019M-80)
… nature or purpose of the purchase. The Board approved 27 meal purchases, totaling $5,790, for payment without adequate … card users include a list of officials in attendance for meal expenditures along with itemized receipts and documentation of why the meal was necessary. School officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Pelham - Information Technology (2019M-77)
… and officials did not develop comprehensive IT policies or procedures. Sensitive information technology (IT) control … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Buffalo City School District - Charter School Tuition Billing (2019M-122)
… that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings District officials did … review the New York State Education Department (SED) State aid handbook for the updated formula and rates to determine … that charter school tuition billing for Public Excess Cost Aid PECA was accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry of … and lacked effective oversight procedures. Water and sewer receivable control accounts were not reconciled to …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Lansing Fire District – Investment Program (2023M-62)
… report – pdf] Audit Objective Determine whether Lansing Fire District (District) officials developed and managed a … manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … audit lansing fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62North Rose-Wolcott Central School District – Financial Management (2016M-22)
North RoseWolcott Central School District Financial Management 2016M22
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22North Babylon Union Free School District – Financial Condition (2016M-32)
… July 1, 2012 through October 31, 2015. Background The North Babylon Union Free School District is located in the … North Babylon Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
Determine if tuition billings for Warsaw Central School District District students enrolled in outofdistrict programs were accurately calculated and properly supported
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Village of Corinth – Investment Program (2023M-146)
… Village officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Town of Berkshire – Board Oversight (2023M-122)
… disbursement duties. Approve all claims, require adequate supporting documentation for 59 claims totaling $51,519 or … Ensure all claims are approved, supported by sufficient supporting documentation and only paid once. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Chautauqua Lake Central School District – Procurement (2024M-3)
… Determine whether Chautauqua Lake Central School District District officials procured fuel in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Board failed to properly segregate the Treasurer’s duties or establish mitigating controls. Because the Board did not … records, prepare and present accurate reports to the Board or deposit revenue for hall rentals timely. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… did not maintain complete and accurate accounting records or provide adequate oversight of the clerk to ensure that the … The Board did not audit the Supervisor’s records for 2013 or 2014. Key Recommendations Ensure that the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Hortonville Fire District – Financial Reporting (2014M-188)
… duties, nor provide additional oversight or other compensating controls. The Secretary-Treasurer does … duties performed by the Secretary-Treasurer, if practical, or provide more routine oversight. The Secretary-Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of McDonough – Financial Operations (2017M-120)
… $678,550. Key Findings Town officials purchased goods and services totaling $265,200 without soliciting competition, … or using County or New York State Office of General Services pricing. Town officials did not always ensure that purchases were at the best prices and disbursements were for proper Town purposes. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Sullivan County Community College – Information Technology (2017M-123)
… servers, or consider other options for the server room’s location that would provide a more appropriate environment. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123New Hope Fire Department – Board Oversight (2017M-298)
… did not provide adequate oversight of financial activities or establish internal controls over transaction authorization … records. Key Recommendations Review and update the bylaws, or adopt policies and procedures, to establish internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298