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Holland Patent Central School District – Fuel Inventory (2023M-141)
… did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven … transportation department employees completed 117 usage transactions during our test period by sharing Personal … fuel inventories were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations … cards were reasonable. Key Recommendations Maintain diesel fuel perpetual inventory records, perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Tioga Fire District – Board Oversight (2022M-170)
… paid by the Treasurer. File the required delinquent AUDs with our office within 60 days of the close of the fiscal … fiscal oversight training. District officials agreed with our recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … officials did not accurately pay tuition for foster care students enrolled care students enrolled at other school districts. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mSchuyler Lake Fire District – Financial Activities (2022M-191)
… (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets . The Board did not: Establish adequate … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… and timely accounting records, and provide officials with an annual report, as required by the bylaws. Ensure bank … before payment. Department officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… officials did not: Develop and manage a comprehensive investment program or develop procedures for the operation of the investment program in compliance with the Board of … Education’s (Board’s) investment policy. Invest available funds throughout the audit period in an authorized …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementTown of Middleburgh – Claims Audit Process (2023M-56)
… all claims prior to approving them for payment. Adequately document the justification for emergency purchases and for …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Addison Central School District – Procurement of Professional Services (2023M-6)
… competition for most professional services in accordance with District policy. District officials: Paid approximately … policy and law. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Determine whether the Patchogue-Medford Union Free School District’s (District) health insurance buyout program … audit school district patchogue medford …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsHancock Fire Department - Financial Operations (2018M-236)
… The Board President (President) did not publicly disclose, in writing, his deemed interest in the oral agreement between his business and the … Key Recommendations The President should disclose, in writing, his deemed interest in the oral agreement between …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… adequate oversight and management of the Village’s water and sewer finances. Village officials adequately … information technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board … needed repairs. We estimate that, for residents with both water and sewer services, rates would initially increase from …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalBrasher Falls Central School District – Financial Condition (2019M-158)
… fund balance was $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal limit. During …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and … action. Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… (CD) fund were recorded as transfers, rather than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Galway Central School District - Fund Balance Management (2017M-267)
… Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as a financing … to fund operations. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Village of Rushville - Board Oversight and Information Technology (2018M-118)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight over the Village’s financial operations. Determine whether Village … of claims. Ensure investments were made in compliance with New York State General Municipal Law (GML). 1 As a …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Webster Central School District - Financial Condition (2018M-109)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s finances by … District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing source. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109