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Oneida City School District – Information Technology (2020M-80)

… agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Town of Louisville – Water User Charges (2015M-44)

… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to … or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… no evidence of bids or quotes. The claims auditor did not have well-defined duties and did not report claims audit …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, … are approved by all parties as required by policy. Review accounting records to ensure that receipts and disbursements … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

Town of Bennington - Financial Management (2019M-249)

… complete report - pdf] Audit Objective Determine whether the Board and Town officials properly managed finances by … our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did not … and capital plans to help guide the budget development process or establish reserve funds to help finance future …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Tri-Valley Central School District - Financial Management (2020M-17)

… our findings and recommendations and indicated that they have taken, or planned to take, corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Town of Deerpark – Budget Review (B6-14-17)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… ensured financial activities were properly recorded and money was safeguarded. Key Findings Collections were not … ensured financial activities were properly recorded and money was safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)

… the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of … our comments on the issues raised in the IDA’s response letter. … Determine whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-project

Village of Hilton - Financial Management (2020M-31)

… with our findings and recommendations and indicated they have begun implementing corrective action. … Determine …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Town of Otsego – Financial Condition (2013M-307)

… the town-wide funds were charged less than they should have been. While the Board appropriated more than $1.4 …

https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307

Village of Port Chester - Dual Employment (2018M-91)

… Findings Village officials did not establish adequate time and attendance (T&A) controls; therefore, we could not … for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the … totaling $3,979, was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Town of Laurens - Budget Review (B4-14-21)

… impact the projected general town-wide fund deficit will have on the 2015 budget. Consider changing the allocation of …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Canaseraga Central School District - Financial Management (2019M-104)

… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and … our audit. District officials did not competitively bid a public works contract totaling more than $115,000. District … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m

Alfred-Almond Central School District - Financial Management (2019M-131)

… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund … June 30, 2018, surplus fund balance totaled $1.7 million and was 12 percent of 2018-19 appropriations, exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… be paid in advance. The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key Recommendations Develop policies and procedures for banking activities and online purchases. …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126