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Jericho Water District – Water Use Charges (2013M-395)
… if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. … governs the District. The District’s total revenue for the 2012 fiscal year was approximately $9.5 million, …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395City of Lackawanna – Network Management and Internal Controls (2021M-215)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented information technology (IT) …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Watertown City School District – Procurement (2021M-176)
Determine whether Watertown City School District District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The Clerk-Treasurer did not maintain adequate records and reports to allow the Board …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Lyncourt Union Free School District – Information Technology (2020M-121)
… shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Newfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. Background The Town of … was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Saugerties – Justice Court Operations (2015M-47)
… internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a … the appropriate rates to be charged to users based on annual expenses. Town officials disagreed with certain … of our recommendations. Appendix B includes our comments on the issues raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122State Agencies Bulletin No. 1804
… Services has announced that the 2020 premium rate and the maximum weekly employee contribution for coverage … starting with the Institution check of January 2, 2020 and the Administration check of January 8, 2020. Eligibility … regarding this bulletin should be directed to the Tax and Compliance Mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseVictor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … the Stockport Fire District to provide fire protection for the Town. The Executive Committee is responsible for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Clifton Park – Information Technology (2020M-162)
… employee Internet use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s … with IT policies. Develop comprehensive written procedures for managing and monitoring network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Village of Arkport - Information Technology (2019M-203)
… written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to Village officials. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims before approving payments. Of 166 claim … in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board approval. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Tri-Valley Central School District - Financial Management (2020M-17)
… our findings and recommendations and indicated that they have taken, or planned to take, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… with those specified on the applications and used in the cost-benefit analysis. Continue to compare the actual … IDA officials disagreed with how we presented the findings in the report. Appendix C includes our comments on the issues raised in the IDA’s response letter. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… financial activities were properly authorized, recorded and reported and that money was safeguarded. Key Findings The … and two Board members did not publicly disclose, in writing, their deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m