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Pembroke Central School District - Investment Program (2023M-130)
… for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit interest rate quotes. Consider other legally permissible investment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… Also, three of these payments totaling $2,605 were not audited and approved by the Board. Claims totaling $109,158 … Board audit, and claims totaling $533,518 were improperly audited and approved by the former Supervisor rather than the …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… duties, Provide oversight of the Clerk-Treasurer’s payroll, or Perform required annual audits of the Clerk- …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … the Village’s accounting software, paid with her personal credit card. The Village should not reimburse anyone other … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Town of Ticonderoga – Capital Project Management (2023M-38)
… was exceeded, without adequate procedures for monitoring all capital project expenditures, there is an increased risk …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was … surplus fund balance to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we communicated confidentially to officials, we found that: Sixty-eight, or 12 percent, of … a network and, if accessed by attackers, could be used to inappropriately access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Key Recommendations Independently review and approve all unused leave and separation payments to help ensure they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… of the Economic Development Law requires publication of grant opportunities. To comply with these publication … the Department of Economic Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in the State Register will also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesBoquet Valley Central School District – Procurement (2021M-132)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) … District officials did not always procure goods and services in accordance with Board policies and applicable … did not obtain verbal or written quotes. All professional services in accordance with the purchasing policies. We …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) properly approved and … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board properly approved and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalVillage of Clayton – Claims Auditing (2021M-81)
… properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The … did not properly audit claims prior to payment or ensure written quotes were obtained as required. The Board reviewed …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Village of Stamford – Claims Audit (2022M-197)
… policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not have an …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Bemus Point – Clerk-Treasurer (2022M-38)
… and expenditures, which misstated actual financial results. File payroll tax reports or remit payments totaling …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38