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Kortright Rural Fire District – Financial Activities (2022M-51)

… prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51

Town of Oneonta – Town Clerk (2021M-59)

… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Medina Central School District - Capital Projects (2019M-163)

… management of the Project. We found: District officials did not always obtain competitive pricing or obtain … Key Recommendations Solicit competition through bids when required, or request for proposals or quotes to provide assurance the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163

Medina Central School District - Tax Collection (2019M-151)

… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Walton Central School District - Fund Balance (2019M-209)

… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … to taxpayers. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209

Monticello Central School District - Fund Balance Management (2020M-2)

… used to fund operations. Review debt service and reserve funds and reduce balances to reasonable levels as necessary … Board and District officials properly managed the general funds fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Village of Bloomingburg - Financial Operations (2019M-246)

… the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246

Cuba-Rushford Central School District - Financial Management (2020M-7)

… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials

… Attending a political party rally/candidate forum Board and committee meetings for private organizations Socializing …

https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activities

Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)

… employees received and used leave accruals in accordance with Village policies, and whether amounts paid for benefits … against the amount due. Village officials generally agreed with our findings and indicated that they have taken, or … employees received and used leave accruals in accordance with Village policies …

https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Charlotte Valley Central School District - Information Technology (2019M-27)

… use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… Determine whether Town officials accurately maintained employee accrued leave records. Determine whether Town … did not: Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement … security policy. Key Recommendations Review and update the employee handbook to include guidance on timekeeping …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Village of Gowanda - Sewer Financial Operations (2019M-199)

… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated revenues by … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199