Search
Village of Cayuga Heights – Board Oversight (2014M-292)
… through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… Board of Trustees. The District operates one school with 214 students. The School’s operating expenses totaled … no one regularly reviews them. Key Recommendations Work with the vendor to arrange for payroll checks to clear …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … recovery plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Dryden Central School District – Financial Condition (2013M-396)
… October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law statutory … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
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)
… August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately … subject to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations … services on behalf of the Town. Ensure all payments are in compliance with agreed upon contract terms. …
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-48Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Perry – Water Accountability (2014M-31)
… does not have written procedures for reconciling the water produced with the water billed to customers. Village … unaccounted-for water, which was 34 percent of the water produced during the audit period. Key Recommendations Develop … for periodically reconciling the amount of water produced with the amount billed and remedy the causes of …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Ulster – Fire Protection Services (2015M-177)
… The Board does not have a current written contract with one of the fire companies to provide fire protection … detailed Board resolutions for fire protection services with all of the Town’s service providers. Review fire …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. … Recommendations Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Sayville Public Library – Treasurer (2016M-334)
… Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2015 through June … its charter from the New York State Education Department’s Board of Regents in 1952, is governed by an elected … indicative of those of a public officer, did not take an oath of office, which is a requirement for holding public …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Ulster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Wayne Central School District – Transportation Department Operations (2021M-160)
… (Board) did not adopt comprehensive written policies for the transportation department’s operations. District officials did not maintain detailed records for the transportation department or develop procedures for evaluating the transportation department’s operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mNew Lebanon Central School District – Network User Accounts (2021M-30)
… and disabling user permissions and monitoring compliance with the AUP. Maintain an authorized network user list and … and disable unneeded accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Whitesville Central School District – Information Technology (2021M-22)
… policies or procedures to monitor shared accounts or for adding, modifying or disabling user permissions to the … user permissions policy and establish written procedures for adding, modifying and disabling user permissions and for monitoring shared accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… THLDC officials cannot determine whether projects are meeting the intended purpose because the goals of the … the monitoring process can establish whether projects are meeting the intended purpose. THLDC officials disagreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectWorcester Central School District - Fund Balance Management (2022M-75)
… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Downsville Central School District – Claims Auditing (2022M-134)
… – pdf] Audit Objective Determine whether the Downsville Central School District (District) Board of Education (Board) … Determine whether the Downsville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134South Mountain Hickory Common School District – Financial Management (2022M-49)
… been developed, the Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than … year levy by approximately 37 percent, or $53,000. Allowed surplus fund balance as a percentage of the next year’s … anticipated increases or decreases. Comply with the surplus fund balance limit established by New York State Real …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m