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Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Services (BOCES) officials maximized interest earnings. Key Findings BOCES officials did not maximize interest … rate quotes were solicited to maximize interest earnings. Key Recommendations Develop written investment program …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively … not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to address the fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… and collections were deposited in a timely manner. Key Findings While School officials ensured resident district … of loss, diversion or theft of School funds was increased. Key Recommendations The Director of Finance (Director) should …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsSandy Creek Central School District – Reserve Management (2023M-43)
… and District officials properly managed reserve funds. Key Findings The Board and District officials did not … it was outdated and has not been adopted by the Board. Key Recommendations Ensure the EBALR is only used for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… IT systems in the event of a disruption or disaster. Key Findings District officials did not develop an IT … were communicated confidentially to District officials. Key Recommendations Develop, adopt and test a written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationTown of Middleburgh – Claims Audit Process (2023M-56)
… Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to … evidence of compliance with the Town’s procurement policy. Key Recommendations Conduct a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout … $73,966 if it had more cost-effective buyout requirements. Key Recommendations Perform a cost-benefit analysis and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Lake Luzerne – Procurement (2022M-95)
… competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not enforce the … further goods and services at higher costs than necessary. Key Recommendation Comply with competitive bidding statutes …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Portville Central School District - Financial Management (2018M-245)
… officials properly managed fund balance and reserves. Key Findings The Board annually appropriated fund balance … 2018 were not being used as intended and were overfunded. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245South Glens Falls Central School District - Fund Balance (2018M-90)
… and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance was not reported … referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to fund one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Cayuga County - Procurement and Claims Audit (2018M-274)
… adequately supported and properly audited before payment. Key Findings County officials: Did not seek competition for … totaling $50,439 that were not adequately supported. Key Recommendations Consider the aggregate amount to be …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer … have taken measures to obtain more reliable readings. Key Recommendations Update the ordinances to clearly define …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Plattsburgh City School District - Procurement (2019M-198)
… with Board policies and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not … not procured in accordance with the purchasing policy. Key Recommendations Annually review and update the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Brasher Falls Central School District – Financial Condition (2019M-158)
… effectively managed the District’s financial condition. Key Findings The surplus fund balance in the general fund … not developed a comprehensive multiyear financial plan. Key Recommendations Ensure the surplus fund balance complies …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Town of Red Hook - Financial Condition (2018M-171)
… Board effectively managed the Town’s financial condition. Key Findings From January 1, 2013 through December 31, 2017, … Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… were properly supported and for legitimate ECA purposes. Key Findings The Board did not appoint a faculty counselor, … totaling $1,780 did not have the proper approvals. Key Recommendations Appoint a faculty counselor, auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… activity was properly authorized, recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling … $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to provide guidelines for …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Athens - Town Clerk/Tax Collector (2018M-41)
… properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million … Bank reconciliations were not always prepared or accurate. Key Recommendations Ensure that all collections are deposited …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41