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East Quogue Union Free School District – IT Asset Management (S9-22-8)
… not properly accounted for. Specifically: Six IT assets with combined purchase prices of approximately $8,200 were … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Rochester Academy Charter School – Credit Cards (2022M-208)
… Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges were still missing receipts. Officials did not establish adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Wilson Central School District - Financial Management (2022M-22)
… the Wilson Central School District (District) Board of Education (Board) and District officials properly managed … did not properly manage fund balance and reserves. As of June 30, 2021: The recalculated surplus fund balance was … reserve fund. Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … Key Findings Although the Board evaluated projects prior to approval, the Board did not adequately establish and … uniform project evaluation or selection criteria needed to assess project applications. Develop the required …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… We reviewed payments totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the … is consistently followed. Corporation officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationTown of Frankfort – Justice Court Operations (2022M-16)
… hours of collection, and monthly reports are filed timely. Upgrade the Court’s recordkeeping software to the most …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaDalton-Nunda Central School District – Financial Management (2020M-92)
… fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved comprehensive … reserve plan. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Southern Cayuga Central School District – Financial Condition (2020M-77)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … realistic estimates. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77East Moriches Union Free School District – Financial Condition Management (2022M-1)
… School District’s (District) Board of Education (Board) and Superintendent effectively managed the District’s financial condition. Key Findings The Board and Superintendent did not effectively manage the District’s … made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Tompkins Fire District – Board Oversight (2023M-33)
… risk. Annually audit the Treasurer’s records. File the AUD with the Office of the State Comptroller (OSC) within 60 days … of the fiscal year. District officials generally agreed with our findings and have initiated or indicated they plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of German – Supervisor’s Records and Reports (2023M-54)
… annual financial report (AFR) and the tax cap form late with the Office of the New York State Comptroller (OSC). Did … audit the Supervisor’s records. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Ticonderoga – Capital Project Management (2023M-38)
… capital projects activity for eight projects reviewed, with Board-authorized budgets totaling $20 . 8 million, to … in a timely manner. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of Fire Commissioners consists of five elected members, with one member being appointed as Chairman, and is … however, the audit of some claims was not in compliance with Town Law. Although the Board approves claims at its …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Thousand Islands Central School District – Purchasing (2016M-283)
… District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Northeastern Clinton Central School District – Payroll (2016M-76)
… Clinton County. The District, which operates four schools with approximately 1,350 students, is governed by an elected … oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Vestal Central School District – Fund Balances (2017M-91)
Vestal Central School District Fund Balances 2017M91
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Olean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Key Findings The District overestimated appropriations in the adopted budgets by about 14 percent annually over the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85