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Dryden Central School District – Financial Condition (2013M-396)
Dryden Central School District Financial Condition 2013M396
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations Review and … behalf of the Town. Ensure all payments are in compliance with agreed upon contract terms. … Town of Enfield Purchasing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Brookfield Central School District – Financial Condition (2014M-48)
… and Sangerfield in Oneida County and the Town of Columbus in Chenango County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Hartford – Online Banking and Information Security (2016M-385)
Town of Hartford Online Banking and Information Security 2016M385
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385X.7 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Customer is an entity providing or owing monies to the … Units use Customers in the Statewide Financial System to bill, collect receivables, and manage revenue contracts. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… properly approved and monitored projects in accordance with standard project procedures, it did not set clear and … meeting the intended purpose. THLDC officials disagreed with the findings and recommendations in our report. Appendix …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Carmel - Procurement (2019M-179)
… Employees and officials should consider purchases in aggregate when determining if competition is needed. Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Connetquot Central School District - Financial Management (2019M-180)
… total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund balance remains at $8 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of Day – Supervisor’s Records and Reports (2014M-225)
… and the Supervisor appointed a Budget Officer to assist with daily accounting requirements. Budgeted appropriations … to the Board. Reconciled bank balances were not compared with recorded cash balances until after the end of the year. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
… to the general fund. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … to taxpayers. District officials generally agreed with our findings and indicated they would take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Village of Perry – Water Accountability (2014M-31)
… The Village of Perry is located in Wyoming County and has a population of approximately 3,700. It is governed … the amount of water produced with the amount billed and remedy the causes of significant discrepancies of … timely manner. Ensure that all water services are metered and that meter readings are reviewed for reasonableness. … …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Franklin-Treadwell Fire District – Disbursements (2021M-16)
… oversight. Aside from minor exceptions which we discussed with District officials, disbursements were authorized, … approve electronic transfers. District officials agreed with our recommendations and indicated they have taken …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Andes Joint Fire District – Financial Activities (2020M-158)
… New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited and approved … monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Hyde Park Central School District - Fixed Assets (2019M-103)
… fixed assets with values that exceed the threshold carry a tag identifying them as District property. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Buffalo City School District - Charter School Tuition Billing (2019M-122)
… percent of PECA set-aside) in 2017-18. After discussing it with us, District officials took corrective action to avoid a … charter school tuition billing. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Grand Island - Information Technology (2019M-34)
… compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT … for CUP compliance. Periodically review the inventory of IT assets and expand it to include software and data. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Lloyd - Financial Condition (2019M-108)
… budget. Discontinue the practice of adopting budgets with appropriation of fund balance that will not be used to … of fund balance are reasonable. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Saranac - Cash Management (2019M-32)
… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32