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Village of Nelliston - Payroll and Accounting Records (2018M-162)
… 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)
… employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …
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)
… We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek competition … an investigator $7,813 more than the Board-approved rate of $45,000. We examined invoices from 20 vendors totaling … totaling $23,678 without obtaining the required number of quotes. Key Recommendations Use competitive methods to …
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)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
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)
… and expenditures for refuse collection are comingled with general fund revenues and expenditures. Key … fund revenues and expenditures. Village officials agreed with our recommendations and indicated they planned to …
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)
… oversight of the Treasurer's work. Ensure billings comply with the Water Usage Law (WUL). Village officials generally agreed with our recommendations and have initiated or indicated they …
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)
Determine whether the Board adequately monitored cash receipts and disbursements
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)
… support documentation. Key Recommendations Consult with legal counsel concerning options available for … out-of-district tuition billing. District officials agreed with our recommendations and indicated they planned to …
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)
… Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured that the Supervisor’s disbursements … Determine whether Town officials ensured that the Supervisors disbursements …
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)
… did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor was aware of … Obtain appropriate training. Village officials agreed with our recommendations and indicated they planned to …
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 … 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)
… condition. Key Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Buffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key … written policies or procedures for charter school tuition billing. Key Recommendations Annually review the New York … PECA set-aside amounts for charter school tuition billing. Develop and adopt written policies and procedures …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Hyde Park Central School District - Fixed Assets (2019M-103)
… District officials improperly appointed the purchasing agent as the Property Control Manager, resulting in an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103