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Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not … did not implement the faculty auditor’s recommendations. Key Recommendations Ensure ECA funds are handled in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… purposes and audited and approved prior to payment. Key Findings The Board did not ensure there were no … claims totaling $98,096 before Board audit and approval. Key Recommendations Adopt a code of ethics and ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… inaccurate claims to the New York State Consolidated Local Street and Highway Improvement Program (CHIPS) that resulted … with obstructing governmental administration in the Second Degree for destroying Town records. In December 2020, …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Milo – Financial Condition (2020M-172)
… Determine whether the Town Board Board effectively managed the Town of Milos Town …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Springfield – Accounting Records and Reports (2020M-175)
… accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain … of, the Supervisor’s records and reports, as required. Key Recommendations Prepare monthly bank reconciliations, …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Portville 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)
… adequately safeguarded information technology (IT) assets. Key Findings The water and sewer infrastructure are in … expenses. The Board did not develop proper IT controls. Key Recommendations Develop comprehensive multiyear financial …
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)
… and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and … $1.1 million were procured in accordance with the District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 …
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)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did … all extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
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-41Fredonia Central School District - Financial Management (2018M-33)
… and District officials properly managed fund balance. Key Findings The Board overestimated appropriations by more … levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt budgets using realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Village of Hobart - Board Oversight (2018M-88)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Rushville - Board Oversight and Information Technology (2018M-118)
… adequately safeguarded Information Technology (IT) assets. Key Findings The Board did not: Annually audit the … official to certify payroll. Develop proper IT controls. Key Recommendations Annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Maybrook – Financial Condition (2020M-54)
… appropriately managed the Village’s financial condition. Key Findings The Board did not adequately manage the … balance policy, multiyear financial plan or capital plan. Key Recommendations Develop reasonable revenue estimates and …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54