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Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… be provided and paid related claims that lack sufficient detail. Paid claims exceeded the authorized purchase order by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectJamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Dix – Justice Court Operations (2022M-06)
… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … . Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Office of General Services contracts. The Board did not verify that the Village received State contract pricing for … Establish procedures to ensure that Village officials verify that the price charged by a vendor awarded a State …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, … problems with the accounting for and reporting of capital project activity and the use of certain debt proceeds. The Administrator did not maintain capital project records in a manner that readily provides information …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Cohoes Public Library – Governance and Operations (2015M-259)
… has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code … Ensure the Library is operating in accordance with its bylaws, its charter and City code. Periodically …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Town of Salina – Information Technology (2013M-256)
… (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not instituted policies and … PPSI. Establish written policies and procedures to ensure removal of all PPSI data from computers and other electronic …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256High Falls Water District – Water Fees (2015M-153)
… readings from an electronic meter reader in the water billing system and generates bills without supervisory … not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. The …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Mohawk – Records and Reports (2013M-113)
… was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … fund balances, results of operations, or prepare accurate reports that would allow the Board to adequately monitor the … Although the Supervisor prepared and remitted monthly reports to the Board and AUDs to OSC, these reports were not …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Lisbon – Financial Condition (2012M-202)
… fund, $66,088 for the sewer fund, and $37,879 for the library fund. Key Findings The Board did not adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Kendall – Justice Court (2013M-130)
… 2,700. The Town is governed by an elected Town Board comprised of four council members and a Town … to resolve outstanding issues and take action to close out old cases. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Penn Yan – Water Operations (2013M-104)
… 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. … unknown future capital costs, and is holding this money in a reserve that was not legally created. Key … be needed for future capital projects and place the funds in a lawfully established reserve fund …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50