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Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Oysterponds Union Free School District - Financial Management (2019M-217)
… limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… officials and the claims auditor could improve the audit of claims. We found: Of the 50 claims totaling $528,778 we reviewed multiple claims, such as lack of itemized receipts or invoices and no evidence of bids or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mCherry Valley Fire District - Board Oversight (2019M-141)
… the Annual Financial Reports, were completed and submitted to our office. Annually audit the Treasurer’s records. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Longwood Central School District – Overtime (2021M-126)
… officials appropriately approved and documented overtime for non-instructional employees. Key Findings District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Westhill Central School District – Information Technology (2021M-32)
… Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Town of Caneadea – Fund Balance Management (2020M-145)
… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… in District contracts. Determine whether claims were for appropriate District purposes and audited and approved … interests in District contracts and whether claims were for appropriate District purposes and audited and approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … and accurately recorded and provide sufficient oversight for the cash collection, remitting and deposit processes. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityCanaseraga Central School District - Financial Management (2019M-104)
… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… 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/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Key Recommendations Develop policies and procedures for banking activities and online purchases. Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Brasher Falls Central School District – Financial Condition (2019M-158)
… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalSayville Union Free School District - Purchasing (2019M-69)
… complete report - pdf] Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key Findings District officials did not use a request for proposals (RFPs) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially … IT policies and procedures. Village officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationCopiague Fire District – Credit Card Purchases (2019M-98)
… and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, … totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved … supported by sufficient supporting documentation which is attached to each credit card claim. Ensure that District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Belfast Central School District – Reserve Funds (2021M-135)
… the Belfast Central School District (District) Board of Education (Board) and District officials properly … fund policy. Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. … whether the Belfast Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135City of Fulton – Capital Projects (2021M-184)
… financial results against budgets and closed out records for completed projects. Key Findings Officials were unable to … not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … Maintain accurate and up-to-date capital projects records for individual projects. Approve and monitor capital projects …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184