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South Mountain Hickory Common School District – Financial Management (2022M-49)
… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mLoans – Divorce and Your Benefits
… A member is not prohibited from taking a loan from NYSLRS , unless the DRO on file specifically … prohibits loans. If the member has an outstanding loan balance at retirement, the pension will be reduced for … the ex-spouse’s share will also be reduced. NYSLRS cannot apply a hypothetical loan reduction based on loans existing …
https://www.osc.ny.gov/retirement/members/divorce/loansWhitesville Central School District – Information Technology (2021M-22)
… officials adequately secured access to the network and information systems. Key Findings District officials did not adequately … Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22New Lebanon Central School District – Network User Accounts (2021M-30)
… established adequate internal controls over network user accounts to prevent unauthorized use, access and loss. Key … adequate controls over the District’s network user accounts to protect against unauthorized use, access and … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… properly approved and monitored projects in accordance with standard project procedures, it did not set clear and … meeting the intended purpose. THLDC officials disagreed with the findings and recommendations in our report. Appendix …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectFranklin-Treadwell Fire District – Disbursements (2021M-16)
… the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate … Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Village of Dering Harbor – Payroll (2020M-78)
… Establish formal, written employment contracts with employees. Require employees to maintain detailed time … documentation. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Town of Ulster – Fire Protection Services (2015M-177)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,300. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Marcellus Central School District – Online Banking (2020M-66)
… 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 strengthen …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Village of Arkport – Water Fund Financial Operations (2020M-45)
Determine whether the Village Board effectively managed the water services financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town 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-67Niagara 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-73Village 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-76Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
Determine whether Town officials ensured that the Supervisors disbursements were proper and the Clerks cash receipts were properly billed
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Carmel - Procurement (2019M-179)
… (GML). Key Findings The Board-adopted procurement policy does not provide a clear method for procuring professional …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Village 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-47Connetquot 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-180Hyde Park Central School District - Fixed Assets (2019M-103)
… records. District officials should ensure all fixed assets with values that exceed the threshold carry a tag identifying … and up to date. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Buffalo City School District - Charter School Tuition Billing (2019M-122)
Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid PECA was accurate
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122