Search
Worcester Central School District - Fund Balance Management (2022M-75)
… reasonable estimates when developing the budget. Comply with the statutory fund balance limit. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… performed all aspects of the disbursements process with little oversight or mitigating controls. The Board did … Seek competition for purchases. District officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Downsville Central School District – Claims Auditing (2022M-134)
… Ensure officials and staff clearly document compliance with the District’s procurement policies and procedures. District officials generally agreed with our recommendations and indicated they took corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134South Mountain Hickory Common School District – Financial Management (2022M-49)
… for reasonably anticipated increases or decreases. Comply with the surplus fund balance limit established by New York … all District assets. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mCoeymans Hollow Fire District – Board Oversight (2021M-211)
… However, the Board did not ensure: The service contract with the Coeymans Hollow Volunteer Fire Corporation (Company) … in a timely manner. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Weedsport Central School District – Payroll (2021M-179)
… documentation. The payroll clerk was not provided with supporting documentation for an administrator’s … these functions. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Greenville Fire District – Investment Program (2023M-106)
… for the investment program’s operation consistent with the District’s investment policy guidelines. Consider … available funds. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… report was filed. Obtain adequate written agreements with the third-party providing accounting and reporting … online banking access. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Argyle – Water Billing and Collections (2023M-148)
… The Board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for water bills from … for enforcement action. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual contracts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… timely manner. Develop a process to identify and follow up with employees who have not completed the required IT security awareness training. BOCES officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… the contract terms are followed and not exceeded. Comply with statutory bidding requirements and the Village’s … procurement policy. Village officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District … services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. … As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… and record collections within three days, in accordance with the School’s policy. School officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsTown of Seneca Falls – Cash Collections (2023M-57)
… Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively manage the Town’s cash collection function. Therefore, cash was not adequately or … Town Board (Board) did not adopt a written Town-wide cash collection policy. Key Recommendations Adopt a written cash …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Town of Dickinson – Fiscal Oversight (2014M-337)
… for 2014 totaled approximately $615,000. Key Findings The Supervisor did not provide the Board with adequate monthly financial reports. The Supervisor paid claims before receiving an abstract from the … by the Town Clerk, except where allowed by statute or resolution. Annually audit, or cause to be audited, the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the … Town Board, and the Supervisor appointed a Budget Officer to assist with daily accounting requirements. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Village of Dering Harbor – Payroll (2020M-78)
… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Village of Little Valley – Capital Project Management (2020M-129)
… in additional expenses because they were unable to comply with certain grant funding requirements. Project delays and … and avoid unnecessary costs. Village officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129