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Town of Eagle – Wind Power Revenues (2014M-125)

… and capital plan. Key Recommendations Ensure that all payments received from the renewal energy company are …

https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125

Village of Muttontown - Board Oversight (2018M-251)

… did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit individual claims before … services, and did not periodically seek competition for those services. Comply with New York State Village Law, … Section 5-506 (Village Law) when presenting the budgets for 2015-16 through 2017-18. Key Recommendations Audit, or …

https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251

Village of Canastota - Board Oversight (2018M-256)

… Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

Town of Wawarsing - Recreation Department Records (2019M-20)

… - pdf] Audit Objective Determine whether the Recreation Director maintained timely, complete and accurate accounting … incomplete and not reconciled to accounting records. The Director did not maintain adequate documentation to determine … are complete and reconcile to accounting records. The Director should ensure that all Department all documentation …

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not … fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… and deposited. Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written … inventories and ensure that sales were properly accounted for. Key Recommendations Agency officials should: Improve …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

Hadley-Luzerne Central School District - Financial Management (2018M-103)

… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103

Niagara Charter School - Information Technology (2018M-172)

… [read complete report - pdf] Audit Objective Determine if personal, private and sensitive information (PPSI) on, or … by, the School’s information technology (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal computer and Internet use was found on seven …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

Ausable Valley Central School District - Claims Auditing (2018M-190)

… and approved. Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… Mount Sinai Union Free School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

Westfield Academy and Central School District - Financial Management (2018M-67)

… with our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m

Elba Central School District - Financial Management (2018M-96)

… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96

Greene County - Information Technology (2020M-38)

… (PPSI) policy. County officials did not provide cyber security training to IT personnel and County employees. … changes in the environment occur. Provide adequate cyber security training to IT personnel and County employees. …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Town of Brandon - Financial Condition (2019M-239)

… to establish reasonable levels of fund balance, along with a longterm financial and capital plan. Town officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through 2018-19 and annually appropriated an average of $3.3 million of fund balance that was not used to finance … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)

… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings … District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the … properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and

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