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Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… and reported and that Company moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background … Executive Committee of 12 elected members is responsible for the Company’s overall financial management. The Company’s receipts totaled $229,038 for the 2012 fiscal year. Key Findings We found that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialKillawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and … The purpose of our audit was to determine whether the District established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Kendall Central School District – Capital Project (2017M-194)
… in Monroe County. The District, which operates two schools with approximately 695 students, is governed by an elected … District officials did not develop or provide the public with a formal project plan detailing the scope and related … funds remained. Key Recommendations Provide voters with specific information on what will be included in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Falconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates … appropriations by an average of $2.5 million each year and appropriated fund balance to help finance operations that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Belfast Central School District – Procurement (2016M-317)
… for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases … RFPs or written or verbal quotes. Require the purchasing agent and claims auditor to regularly monitor compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Town of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not keep adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department … using Town fuel. Maintain detailed records of all fuel used to fill and dispensed from mobile fuel transfer tanks. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… of Education. The District currently operates one school with approximately 600 students and 130 employees. The … be used or replenished. We found no significant exceptions with the District’s financial controls over Extra-Curricular … in a manner that benefits District taxpayers and complies with statutory requirements. There are no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… over payroll and fire protection and ambulance contracts for the period January 1, 2015 through December 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3 million. Key Findings The … a payroll and personnel policy and written procedures for time records, processing payroll, maintaining leave …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Authority security. The Treasurer did not review the debit card statements and receipts. Key Recommendations Compare … Update its policy to require the Treasurer to review debit card statements and receipts on a monthly basis and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar … Canton Village ClerkTreasurer maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… and monitored the highway garage and salt shed capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… approve 296 change orders totaling $3.8 million. Comply with the District’s procurement policies and regulations. … million. Because District officials did not always comply with New York State General Municipal Law (GML) and the … or quotes as required. District officials generally agreed with our recommendations and plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Sharon Springs Central School District – Fund Balance Management (2022M-100)
… report - pdf] Audit Objective Determine whether the Sharon Springs Central School District (District) Board of … Determine whether the Sharon Springs Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… $59,571, were recorded without a model or serial number. A wheel balancer and a portable video magnifier, purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103West Genesee Central School District - Capital Assets (2023M-128)
… property. 27 assets could not be located including 18 with a total cost of $50,905 and nine with no documented cost, and 45 assets had an incorrect … physical inventories. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks. Key Findings The … and Treasurer did not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 … the District’s bank always has the current appointed check signers on record. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCentral Square Central School District – Fund Balance (2022M-196)
… by about $6.4 million. Officials could not provide us with evidence that the Board properly established the … Accurately report surplus fund balance. Comply with the statutory surplus fund balance limit. District officials generally agreed with our recommendations and indicated that they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Stamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199