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Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… were not implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. … records. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… support documentation. Key Recommendations Consult with legal counsel concerning options available for … out-of-district tuition billing. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… (AUDs), which are required annual financial reports, with our office in a timely manner. Key Recommendations … to conduct the audit. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Marcellus Central School District – Online Banking (2020M-66)
… monitoring procedures. Officials entered into agreements with the District’s banks, but did not require confirmations … security awareness training. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66South Mountain Hickory Common School District – Financial Management (2022M-49)
… for reasonably anticipated increases or decreases. Comply with the surplus fund balance limit established by New York … all District assets. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mCoeymans Hollow Fire District – Board Oversight (2021M-211)
… However, the Board did not ensure: The service contract with the Coeymans Hollow Volunteer Fire Corporation (Company) … in a timely manner. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Weedsport Central School District – Payroll (2021M-179)
… documentation. The payroll clerk was not provided with supporting documentation for an administrator’s … these functions. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Town of Carmel - Procurement (2019M-179)
… goods and services according to the purchasing policy and General Municipal Law (GML). Key Findings The Board-adopted … goods and services according to the purchasing policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Connetquot Central School District - Financial Management (2019M-180)
… reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits District … used or replenished. District officials generally agreed with our report and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town 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 Grand Island - Information Technology (2019M-34)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … corrective action. Appendix B includes our comments on the issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Buffalo 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-122Hyde Park Central School District - Fixed Assets (2019M-103)
… records. District officials should ensure all fixed assets with values that exceed the threshold carry a tag identifying … and up to date. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Bemus 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-216Town of Seneca Falls – Cash Collections (2023M-57)
… of security deposits for facility rentals in accordance with statutory requirements. The Town Supervisor’s office did … performed and reviewed. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57South Lewis Central School District – Financial Condition (2016M-83)
… Lewis County. The District, which operates three schools with approximately 1,050 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term capital and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Rondout Valley Central School District – Financial Management (2015M-296)
… Ulster County. The District, which operates five schools with approximately 2,000 students, is governed by an elected … to finance operations. Key Recommendations Adopt budgets with reasonably estimated appropriations. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296North Babylon Union Free School District – Financial Condition (2016M-32)
… Suffolk County. The District, which operates seven schools with approximately 4,900 students, is governed by an elected … if the amounts are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Saratoga Springs City School District – Fund Balance (2016M-99)
… County. The District, which operates eight schools with approximately 6,375 students, is governed by an elected … amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Mount Markham Central School District – Reserve Funds (2016M-73)
… Counties. The District, which operates three schools with approximately 1,055 students, is governed by an elected … the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73