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Village of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66School District Bus Safety (2018-MS-4)
… and contracted vendors’ activities and their compliance with requirements. Establish procedures for the intake, documentation and resolution of complaints. 1 With scope extensions for units …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4City of Binghamton - Water System Cybersecurity (2018M-152)
… that could jeopardize the water system. Provide staff with cybersecurity awareness training. In addition, sensitive … IT recommendations. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Village of Nelliston - Payroll and Accounting Records (2018M-162)
… contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… Require adherence to the credit card policy, particularly with regard to supporting documentation for each credit card … what documentation is required. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) assets were safeguarded. District officials accurately maintained leave records for … non-instructional employees. Key Findings The Board and District officials have not adopted adequate security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonTuckahoe Common School District - Purchasing (2018M-228)
Determine whether the District sought competition for its professional service providers and for purchases under the bidding threshold
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Schenevus Central School District - Financial Condition (2018M-83)
… incurred deficits totaling over $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations … on the general fund. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Kaser - Refuse User Fees and Records (2018M-97)
… expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation for the excess …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Village of Arkport – Water Fund Financial Operations (2020M-45)
… whether the Village Board effectively managed the water service's financial operations. Key Findings Complete … As a result, the Board could not adequately monitor the water fund's financial operations. The Board did not properly segregate water billing and duties or establish compensating controls. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… were not implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. … records. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… (AUDs), which are required annual financial reports, with our office in a timely manner. Key Recommendations … to conduct the audit. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Marcellus Central School District – Online Banking (2020M-66)
… whether 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 … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… of her cash receipts, including water and sewer rents, with limited oversight. Key Recommendations Town officials … should: Ensure that officials and employees are familiar with and follow the requirements of New York State General …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of Carmel - Procurement (2019M-179)
… Employees and officials should consider purchases in aggregate when determining if competition is needed. Town … corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Connetquot 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-180Town of Lloyd - Financial Condition (2019M-108)
… complete report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed financial … balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of … was used to finance appropriations from 2014 through 2018. The Board underestimated revenues and overestimated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108