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Chenango Valley Central School District -- Budget Review (B18-4-3)
… their proposed budget for the next succeeding fiscal year. Key Finding We found that the significant revenue and … projections in the proposed budget are reasonable. Key Recommendations This budget review did not contain any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… 2016-17 fiscal year totaled approximately $2.3 million. Key Findings The Village did not have written policies or … not provide adequate IT security training to employees. Key Recommendations Develop and adopt an acceptable use …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… the 2017-18 fiscal year total approximately $21.6 million. Key Findings SANY officials did not analyze purchasing … acquired during our audit period rather than leasing them. Key Recommendations Perform and document a thorough …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsClifton-Fine Central School District – Financial Condition (2017M-297)
… 2016-17 fiscal year totaled approximately $10.4 million. Key Findings Each year, the Board appropriated over $1 … financial plan to address its financial condition. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… the 2017-18 fiscal year total approximately $13 million. Key Findings The Council and City officials did not develop … The Council did not develop a disaster recovery plan. Key Recommendations The Council should adopt written IT …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… appropriations for 2018 total approximately $916,500. Key Findings Town-wide (TW) and town-outside-village (TOV) … financial or capital plans or a fund balance policy. Key Recommendations Reduce TW and TOV fund balance by using …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of New Hartford – Procurement (2017M-149)
… appropriations for 2017 totaled approximately $14 million. Key Findings Town officials did not consider the aggregate … source determinations for 10 purchases totaling $82,928. Key Recommendations Consider the aggregate amount projected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149City of Yonkers – Payroll (2017M-212)
… 2016-17 fiscal year totaled approximately $546 million. Key Findings The City’s leave accrual processes are … contrary to collective bargaining agreements (CBAs). Key Recommendations Establish City-wide policies and written …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… 2016-17 fiscal year totaled approximately $5.9 million. Key Findings Authority officials did not obtain quotes for … were communicated confidentially to Authority officials. Key Recommendations Ensure that all required quotes are …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… in Foreign Fire Insurance (FFI) revenue was received. Key Findings The Board did not provide oversight or ensure … of Company Fund (CF) expenditures were unsupported. Key Recommendations The Board should improve oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… for 2017 totaled approximately $113.4 million. Key Findings The County did not competitively bid six … nine professional service contracts totaling $1,055,270. Key Recommendations Ensure that the procurement policy and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… the 2017-18 fiscal year total approximately $36.6 million. Key Findings The Board has not adopted policies for any of … The tax certiorari reserve is overfunded by $4.5 million. Key Recommendations Adopt policies for reserve funds other …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2016-17 fiscal year totaled approximately $1.1 million. Key Findings The Director improperly recorded administrative … controls to properly monitor the use of credit cards. Key Recommendations Ensure that administrative fee revenues …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Lincklaen – Board Oversight (2017M-37)
… and highway funds for 2017 totaled approximately $535,000. Key Findings The Town accumulated significant fund balance in … over the disbursement process to safeguard Town money. Key Recommendations Adopt a comprehensive fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… the 2017-18 fiscal year total approximately $2.4 million. Key Findings Of 40 claims examined totaling approximately … Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of quotes as …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Greene Central School District – Financial Condition (2016M-17)
… the 2015-16 fiscal year total approximately $24.7 million. Key Findings The Board did not adopt a reserve policy that … reserve for compensated absences was overfunded. Key Recommendations Adopt a reserve policy that establishes …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… the 2015-16 fiscal year totaled approximately $65 million. Key Findings District officials have not provided employees … assessed four of the six reserves for necessity. Key Recommendations Develop written payroll-processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242East Moriches Union Free School District -- Budget Review (B17-7-4)
… their proposed budget for the next succeeding fiscal year. Key Finding We found that the significant revenue and … projections in the proposed budget are reasonable. Key Recommendations There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Dolgeville Central School District – System Access Controls (2016M-265)
… the 2015-16 fiscal year totaled approximately $19 million. Key Findings Not all financial system and student information … District officials did not regularly review system logs. Key Recommendations Evaluate all existing financial system …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… the 2015-16 fiscal year total approximately $10.3 million. Key Findings District officials did not keep their inventory … the use of portable devices when they are taken off-site. Key Recommendations Ensure that information is communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devices