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Town of Potter – Town Clerk (2020M-113)
… and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the Clerk prepares …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… policies and procedures were not adopted. Existing bylaw provisions were not enforced. Adequate accounting and … bylaws and financial policies. Comply with existing bylaw provisions. Annually audit the Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Springfield – Credit Card Purchases (2020M-138)
… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Downsville Fire District – Procurement and Claims Audit (2022M-130)
… with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods … procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … debit card transactions, totaling $8,346, were paid prior to Board audit and approval, which could result in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ compensation for 10 years and unemployment for 31 years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Central School District (District) officials ensured separation payments and leave accruals were accurate, … approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, … written procedures for processing and monitoring separation payments and leave accruals to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
audit school william floyd check signing online banking 2022
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingTown of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, … totaling $824,330, 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Greig – Long-Term Planning (2023M-13)
… The Board did not establish long-term financial and capital plans or fund balance and reserve policies. As a … tools to project current and future operating and capital needs and has not outlined its intentions for financing future capital improvements or equipment purchases. We reviewed the …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Upper Jay Fire District – Board Oversight (2023M-24)
… report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Objective Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of financial … (bylaws) were followed. As a result, neither the Company nor we were able to confirm all money was recorded … Determine whether the Schonowe Volunteer Fire Company Inc Company Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Lynbrook Union Free School District – Purchasing (2022M-17)
… economical use of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Town of Danby – Town Clerk (2022M-08)
… and reported collections in a timely and accurate manner. Key Findings Tax collections were missing and not deposited … did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and timely deposits. Secure …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Minetto – Information Technology (2022M-9)
… and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems were … data loss or suffering a serious interruption of service. Key Recommendations Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9West Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … regulations. Seven of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-new