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Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… (Village) Board of Trustees (Board) transparently planned and monitored the pool capital project (Project). Key … Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in the … projects fund was set up to record Project revenues and expenditures. Ensure the Project was monitored and change …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District … services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. … Establish written procedures for obtaining parental consent forms, documenting the eligible services provided and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Lansing Fire District – Investment Program (2023M-62)
… the District could have earned approximately $70,000, or $61,000 more had officials used other available investment … not consider other legally permissible investment options or formally solicit interest rate quotes that may have …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Cortland County - Claims Audit and Check Printing (2018M-247)
… since 2015. The Finance Office clerks have access rights in the financial software to enter disbursements and apply … of county auditor or the office of county comptroller, in accordance with law. Direct the County’s Information … prepared checks. Discontinue assigning users access rights in the financial software. County officials agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Wainscott Common School District - Financial Condition (2018M-237)
… balance totaled approximately $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted appropriations … limit. Adopt realistic annual budgets based on historical or other known trends. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Town of North Salem - Agricultural Exemptions (2018M-194)
… exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility … granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in assessed value on one property because the exemption …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Cairo - Fuel Management (2019M-150)
… [read complete report - pdf] Audit Objective Determine whether Town … at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at $23,325. The fuel … documented and reviewed. Implement policies and procedures for tracking fuel usage to ensure fuel is used for Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Glens Falls City School District - Financial Management (2019M-12)
… and capital plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Richfield Springs Central School District - Fixed Assets (2019M-140)
… [read complete report - pdf] Audit Objective Determine whether fixed assets were … be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Village of Tuxedo Park - Board Oversight (2018M-66)
… of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or designate a Board member to review their duties. Use a request for proposals or quotation process to award professional service contracts. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66School District Bus Safety (2018-MS-4)
… in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted from random drug … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4City of Binghamton - Water System Cybersecurity (2018M-152)
Determine whether City officials adequately safeguarded electronic access to the water system
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Norwich City School District - Fund Balance Management (2018M-198)
… balance as a financing source. Discontinue the practice of appropriating fund balance that is unavailable. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Village of Lyons Falls - Board Oversight (2018M-174)
… as periodic reviews of bank reconciliations, payrolls, trial balances, and water and sewer adjustment reports. …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Tuckahoe Common School District - Purchasing (2018M-228)
… $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining … Use competitive methods to procure professional services and purchases under the bidding threshold. Obtain Board authorization if necessary professional services exceed the Board-approved compensation in written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228City of North Tonawanda - Financial Condition (2020M-90)
… report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were structurally … to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced … Determine whether the Mayor and City Council adopted realistic budgets that were …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… [ read complete report - pdf] Audit Objective Determine whether the Town … timely manner. Did not file the Town’s 2016, 2017 and 2018 annual update documents (AUDs), which are required annual financial reports, with our office in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Northern Adirondack Central School District – Financial Condition (2020M-51)
… and District officials effectively manage the District’s financial condition. Key Findings Expenditures have exceeded … the end of 2018-19. The Board has not adopted a multiyear financial plan or a plan to address the declining fund … modifications as needed. Develop a comprehensive multiyear financial plan that addresses the declining fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of Wappinger - Information Technology (2019M-220)
… for Town operations. Town officials did not develop a breach notification policy, disaster recovery plan or a … Develop and adopt comprehensive IT policies that address breach notification, disaster recovery and PPSI, and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Eastport-South Manor Central School District – Building Safety (2020M-18)
… collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building condition … survey. Key Recommendations Implement a detailed plan to address the current leaks in the HVAC system and the ongoing … years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18