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Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andGeneral Brown Central School District – Financial Condition (2014M-216)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 … March 31, 2014. Background The General Brown Central School District is located in the Towns of Brownville, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33X.4 Overview – X. Guide to Vendor/Customer Management
… legal business name, address (physical and email), contact information, banking information and if applicable, … account, the agency should direct the vendor to contact the SFS Helpdesk at 855-233-8363 or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… compliance with the redevelopment plan requirements for enforcement mortgages for the period January 1, 2015 through September 30, 2016. … Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesVillage of Suffern – Budget Review (B22-6-2)
… In adopting the 2022-23 budget, the Village Board should be mindful of the legal requirement to maintain the …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Owasco – Financial Management and Procurement (2021M-70)
… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … in the unrestricted general fund balance increasing to an excessive level. Always seek competition for … findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Alfred – Incompatible Duties (2021M-99)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Bainbridge – Justice Court Operations (2021M-51)
Determine whether the Town of Bainbridge Town Justices ensured money due to the Court was accurately collected recorded and reported and deposited in a timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Village of Islandia – Information Technology (2021M-100)
… action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Plainville Fire District – Board Oversight (2021M-91)
… adequate oversight of the District’s financial operations and exceeded its authority by passing a resolution that … budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… assets are secured until they are deposited. All claims should be audited before payment. … Village of Hillburn …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… contain significant variances between the bank balance and the recorded cash balance. The variances ranged from more … with adequate monthly reports that included cash balances and the detail of revenues received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Greenfield – Golf Course Collections (2021M-133)
… (golf pro) did not reconcile daily cash, checks and credit card collections to the POS detail to ensure sales were … in the POS system and reconcile cash, check and credit card collections to the sales detail. Audit the golf pro’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56South Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Sidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … and reduce them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a manner that benefits District taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Madison County - Claims Audit and Payment Process (2019M-142)
… checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank … Discontinue allowing the credit card vendor to directly withdraw funds from County bank accounts. County officials …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Shelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… billed, collected and enforced. Board-adopted water rates were incorrectly setup in the billing and collection … of water and sewer charges. Ensure Board-adopted water rates are correctly setup in the billing and collection …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229