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Town of Albion – Financial Management (2021M-29)

… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. … whether the Town of Albion Town Town Board Board developed and monitored realistic and structurally balanced budgets …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Town of Hempstead – Compensatory Time (2021M-64)

… did not: Establish a policy or written procedures to ensure that comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved by direct supervisors. … and officials should: Adopt a policy or written procedures to provide guidelines for pre-approval of overtime, adequate …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Town of Stanford – Financial Management (2021M-130)

… which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes than …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured that real … Determine whether Beaver River Central School District District officials ensured that real property …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Irvington Union Free School District – Fixed Assets (2022M-89)

… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

York Central School District – Network Access Controls (2022M-93)

… plan. The District had 139 unneeded network user accounts and one account with unnecessary network administrative … Ensure officials enforce compliance with the data, network and security access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for necessity and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Pearl River Union Free School District – Fixed Assets (2022M-126)

… did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be … multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the inventory list. District … were unable to locate 26 fixed assets with a combined cost of $57,516. 31 fixed assets with a combined cost of $88,931 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

Attica Central School District – Financial Management (2022M-103)

… fund balance and reserves that were not actually needed to fund operations. Overestimated budgetary appropriations by … appropriated fund balance and reserves that will be used to fund operations. Return improperly restricted funds to general fund surplus fund balance. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Town of Marathon – Claims Audit Process (2022M-124)

… prior to approving them for payment. As a result, the risk is increased that claims could have been paid for …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124

Town of Chemung – Conflict of Interest (2022M-176)

… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town … contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176

Scarsdale Union Free School District – Overtime (2022M-105)

… being incurred. District 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 District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Grand Island Central School District - School District Website (S9-19-31)

… was not transparent and comprehensive. Officials did not post: Comprehensive budget-to-actual results in an easily … audit results in a location easy to access. Prepare and post a multiyear financial plan to help residents see the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31

Saranac Central School District - School District Website (S9-19-30)

… (CAP). Multiyear financial plan. Comprehensive appended property tax report card or CAP to the Office of the State …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

Town of Springfield – Accounting Records and Reports (2020M-175)

… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Town of Caneadea – Fund Balance Management (2020M-145)

… and capital plans. Town officials generally agreed with our recommendations and have initiated or indicated they … planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Tioga Fire District – Board Oversight (2022M-170)

… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Huntington Union Free School District – Online Banking (2022M-178)

… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178