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Broadalbin-Perth Central School District – Cash Management (2020M-65)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program. As a result, … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Town of Jasper – Financial Management (2015M-150)
… a result. Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board has … activity throughout the year. Develop a plan for the sewer fund to repay the temporary advances. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Greene County - Information Technology (2020M-38)
… review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Dryden Central School District - Cash Management (2020M-61)
… As a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mTown of Eagle – Wind Power Revenues (2014M-125)
… our audit was to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 … developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that all payments received … Develop a comprehensive multiyear financial and capital plan. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Newark Valley Fire District - Board Oversight (2020M-30)
Determine whether District officials established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical manner. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mSalem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Waverly Central School District - Financial Operations (2019M-136)
… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … controls to verify that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Town of Seneca Falls - Procurement (2018M-143)
… including written requests for proposals, written quotes or verbal quotes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… the Board provided adequate oversight of procurement and claim processing. Key Findings The Board did not: Seek … approximately $1.6 million or competitively bid purchase and public works contracts totaling approximately $6.1 … for Technology: Circumvented the procurement policy and ordered various items online totaling $71,226 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not … overpaid for fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the … accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Wawarsing - Recreation Department Records (2019M-20)
… Board to properly manage the Town’s Recreation finances. Key Findings Recreation records were incomplete and not … inaccurate counts of program participants and revenue. Key Recommendations The Board should adopt written procedures …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… effectively managed the District’s financial condition. Key Findings The Board authorized fiscal year-end interfund … appropriations, exceeding the 4 percent statutory limit. Key Recommendations Discontinue the practice of reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementPine Valley Central School District - Financial Management (2019M-35)
… budget estimates and surplus fund balance were reasonable. Key Findings The Board overestimated appropriations by a … real property taxes by $50,000 during that same period. Key Recommendations Adopt annual budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Franklin – Financial Operations (2014M-32)
… Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper performs most of the financial … Supervisor’s financial records as required by Town Law. Key Recommendations Ensure that financial duties are properly …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… and District officials properly managed fund balance. Key Findings The Board and District officials overestimated … the statutory limit by approximately $2.7 million. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Sauquoit Valley Central School District - Procurement (2019M-228)
… District officials ensured that competition was sought for the purchase of goods and services not subject to … Key Findings District officials did not: Seek competition for seven professional service providers who were paid … during our audit period. Obtain written or verbal quotes for the purchase of goods and services from five vendors paid …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228