Search
Patchogue-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)
… effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the … an annual audit of the Water Clerk’s (Clerk’s) records. Key Recommendations Establish procedures to accurately bill …
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-95Town of Louisville – Water User Charges (2015M-44)
… for 2014 totaled approximately $2.1 million. Key Findings The Board did not adequately segregate financial … required for adjustments to be made in the system. Key Recommendations Segregate the duties of billing, …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… appropriations for 2015 total approximately $2.16 million. Key Findings The bookkeeper accounted for all waste water … for cottage rentals in an accurate and timely manner. Key Recommendations Ensure that the bookkeeper properly …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… for 2014 totaled approximately $4.4 million. Key Findings The Board did not properly establish 14 reserve … accountabilities or maintain adequate bail records. Key Recommendations Refund moneys in the non-legally …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Russia – Financial Management (2014M-212)
… highway funds in 2013 totaled approximately $1.07 million. Key Findings The Board has not adopted policies and … not developed comprehensive multiyear or capital plans. Key Recommendations Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Otsego – Financial Condition (2013M-307)
… members. The Town’s 2014 annual budget is $1,542,024. Key Findings Improper allocation of sales tax caused taxpayer … surpluses that limited the intended use of fund balance. Key Recommendations Adopt budgets that properly allocate …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed … an audit of each Justice’s records in a timely manner. Key Recommendations Periodically review and reconcile the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… $1.5 million for the general and highway funds. Key Findings The Board has not established an effective … Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate and thorough …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… appropriations for 2013 were approximately $1.3 million. Key Findings The Board did not properly authorize salaries … of the billing and collection of ambulance user charges. Key Recommendations Authorize all salaries, wages and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy does not require the … for eight of the 10 purchases from 2015 that we reviewed. Key Recommendations Consider amending the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Village of Monticello – Records and Reports (2020M-104)
… accurate, complete and timely records and reports. Key Findings The Treasurer did not maintain accurate, … manner. AUDs were typically filed over 200 days late. Key Recommendations Maintain accurate and timely accounting …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Duanesburg – Financial Records and Reports (2020M-116)
… accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s … and make sound financial decisions may be compromised. Key Recommendations Develop policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Lyncourt Union Free School District – Information Technology (2020M-121)
… user accounts and developed a disaster recovery plan. Key Findings District officials did not adequately manage … weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Red Hook – Information Technology (2020M-89)
… and protected against unauthorized use, access and loss. Key Findings Officials did not adequately secure and protect … weaknesses were communicated confidentially to officials. Key Recommendations Develop and adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Davenport Fire District – Financial Activities (2020M-147)
… properly recorded and reported, and cash was safeguarded. Key Findings District officials have not established adequate … is required to audit the Treasurer’s records but does not. Key Recommendations Establish controls over hall rental …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures … approved by Department members before payments were made. Key Recommendations Consider developing comprehensive …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Wyoming Central School District – Professional Services (2020M-152)
… District (District) officials used a competitive method to procure professional services and entered into written … officials did not always use a competitive method to procure professional services or enter into written … who were paid a total of $50,000. Key Recommendations Procure professional services in accordance with District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Central Square Central School District - School District Website (S9-19-29)
… with transparent and comprehensive financial information. Key Findings District officials maintained a website but … tax report card or transparent multiyear financial plan. Key Recommendations Must post required information to the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29