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Coeymans Hollow Fire District – Board Oversight (2021M-211)

… report - pdf] Audit Objective Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners … did not ensure: The service contract with the Coeymans Hollow Volunteer Fire Corporation (Company) was adequate in … Determine whether Coeymans Hollow Fire District District Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211

Marcellus Central School District – Online Banking (2020M-66)

… 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 strengthen … confirmations for all electronic transactions. The online banking policy does not clearly indicate how online transfers …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)

… period, the former Clerk-Treasurer received inappropriate payments totaling $8,828. This matter has been referred to …

https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47

Town 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-194

Connetquot 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-180

Town of Carmel - Procurement (2019M-179)

… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179

Hyde 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 … asset records each year and ensure they are accurate and up to date. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key … written policies or procedures for charter school tuition billing. Key Recommendations Annually review the New York … PECA set-aside amounts for charter school tuition billing. Develop and adopt written policies and procedures …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

Town of Grand Island - Information Technology (2019M-34)

… compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT … for CUP compliance. Periodically review the inventory of IT assets and expand it to include software and data. …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

Town of Lloyd - Financial Condition (2019M-108)

… Determine whether the Board and Town officials effectively managed financial condition. Key Findings Budgeting practices … Determine whether the Board and Town officials effectively managed financial condition …

https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108

Town of Saranac - Cash Management (2019M-32)

… earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Richfield Springs Central School District - Fixed Assets (2019M-140)

… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Watkins Glen Central School District - Financial Management (2019M-57)

… were excessive or not needed. Of $3.7 million in seven reserves, three reserves totaling $636,665 may be unnecessary because related expenses were paid from operating funds. District officials did not develop …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57

Remsen Central School District - Claims Audit Process (2019M-86)

… payments for credit card charges totaling $11,600 and nine postage claims totaling $11,442. Key Recommendations Ensure … auditor for audit and approval before payment. Ensure each claim is accurate, properly supported, for a valid purpose …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… complete report - pdf] Audit Objective Determine whether District officials adequately plan and monitor the District’s finances to ensure fiscal stability. Key Findings … with a potential revenue loss of over 30 percent to the District within five years. District officials have updated …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

Middleburgh Central School District - Information Technology (2019M-115)

… Officials did not provide IT security awareness training to employees, and the Board did not establish a … to perform their job functions. Provide employees with formal IT security awareness training and adopt a disaster recovery plan. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) … to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Glens Falls City School District - Financial Management (2019M-12)

… Objective Determine whether District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the past three … Determine whether District officials effectively managed general fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12