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Allegany-Limestone Central School District - Financial Management (2018M-129)
… fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception of the debt and capital reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Kaser - Refuse User Fees and Records (2018M-97)
… for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate … salaries and overhead of $179,648 separate from the contracted cost. Revenues and expenditures for refuse …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Village of Arkport – Water Fund Financial Operations (2020M-45)
… operations. Key Findings Complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … bills. Key Recommendations Maintain accurate accounting records including revenues and expenditures using the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… and prepared and signed checks without adequate review or approval by the Mayor or Board. The Board did not receive or review bank statements or canceled check images to help …
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)
… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students … Determine if tuition billings for the Niagara Falls City School District District students enrolled …
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)
… 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-67Marcellus Central School District – Online Banking (2020M-66)
… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town 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-194Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… The former Clerk-Treasurer did not calculate health insurance benefits in accordance with the employee handbook. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of Carmel - Procurement (2019M-179)
… (GML). Key Findings The Board-adopted procurement policy does not provide a clear method for procuring professional services. The Town procured … methods. The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Connetquot Central School District - Financial Management (2019M-180)
… balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund balance … limit. Key Recommendations Review the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits …
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)
… Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 … the practice of adopting budgets with appropriation of fund balance that will not be used to fund operations. …
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)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
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)
… District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, the District overpaid for charter school tuition by … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The …
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)
… 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-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-216KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… in a timely manner. Key Findings School officials and staff accurately billed and collected resident district … not deposit collections in a timely manner. Officials and staff did not: Deposit and record district tuition …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… 2014 through July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately 3,150. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274County of Rockland – Budget Review (B18-6-11)
… 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B18611 …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Roosevelt Fire District – Fire Station Project (2015M-163)
… was to examine internal controls over the District’s fire station construction for the period January 1, 2014 through … four contractors that provided services during the fire station project. Key Recommendations Amend the procurement … was to examine internal controls over the Districts fire station construction for the period January 1 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163