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Cicero Fire District – Financial Condition (2023M-132)
… effectively managed the District’s financial condition. Key Findings The Board did not ensure that financial reports … 2021 and 2022 financial statements, as required. Key Recommendations Ensure the Treasurer provides adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Saranac Central School District – Student State Aid (2023M-91)
… District (District) officials properly claimed State aid for special education students who received services in … Findings District officials did not properly claim State aid for special education students who received services in … 2023, the District will not benefit from $28,832 in State aid that was not claimed and had not claimed an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Town of Ballston - Water Fund Financial Operations (2023M-60)
… report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Village of Canaseraga – Claims Audit (2023M-48)
… and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village purposes, … have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, 205 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Village of Suffern – Budget Review (B23-6-2)
… funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … of $12,090,011, which is within the limit established by law. Key Recommendations Further review the reasonableness of … to no more than the tax levy limit as permitted by law, unless the Board properly overrides the tax levy limit …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the … timely and periodically review network user accounts for necessity. Work with BOCES to develop a written agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s … totaling $3 . 1 million either did not match bank deposits or lacked adequate supporting documentation. 25 cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… ensured that invoices for electricity usage were accurate. Key Findings BOCES officials did not monitor electricity … supplied and paid duplicate charges totaling $86,958. Key Recommendations Monitor the electricity supply contract …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andJamestown City School District – Fund Balance and Reserves (2022M-97)
… the Jamestown City School District (District) Board of Education (Board) and District officials properly managed … officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually appropriated … fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… investigation involving the former clerk of the works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and … payments. In September 2022, the former clerk of the works pled guilty to attempted scheme to defraud and paid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectFriendship Central School District – Fund Balance and Reserves (2022M-55)
… officials properly managed fund balance and reserves. Key Findings The Board and District officials did not … also overfunded one general fund reserve by $111,000. Key Recommendations Adopt budgets that include reasonable …
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)
… reserve funds and maintained them at reasonable levels. Key Findings Although the Board and District officials … accrued liability reserve is overfunded by $426,000. Key Recommendations Adopt a comprehensive written reserve …
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)
… School District (District) Board of Education (Board) and District officials adequately managed the District’s financial condition. Key Findings The Board and District officials did not adequately manage the District’s financial condition and the current findings and recommendations are similar to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mTown of Salina – Information Technology (2013M-256)
… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …
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)
… County Towns of Marbletown and Rosendale, was created by the United States Environmental Protection Agency as a … polluted ground water. The District is jointly supervised by the Town Boards of Marbletown and Rosendale and is advised … the accuracy of the water clerk’s entries before bills are sent out. Adopt a written policy establishing the penalty …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The Treasurer did not … percent) totaling $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesBrentwood Union Free School District – Information Technology (2023M-83)
… training and implementing an IT contingency plan. Key Findings The Board and District officials did not … changing and disabling network user account access. Key Recommendations Periodically review network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the … conducted. While the Facilities Department overtime costs for the audit period examined accounted for 24 percent of Department employees’ total compensation, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72