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Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… procedures for the claims audit process. Ensure all claims are audited and approved prior to payment. HCIDA officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsNorthern Adirondack Central School District – Financial Condition (2020M-51)
… $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Susquehanna Valley Central School District – Information Technology (2020M-95)
… regularly reviewing user accounts and disabling those that are unnecessary. Maintain an accurate, complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… user accounts of former employees and other users that are no longer needed. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… Comply with the surplus fund balance limit established by New York State Real Property Tax Law Section 1318. Develop accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mPawling Central School District - Budgeting Practices and Reserves (2020M-4)
… that benefits District taxpayers. Ensure that reserves are used as intended. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Eastport-South Manor Central School District – Building Safety (2020M-18)
… of Education (Commissioner) and needed repairs are completed or scheduled in the capital plan. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Lloyd - Financial Condition (2019M-108)
… a fund balance policy to ensure levels of fund balance are reasonable. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Herricks Union Free School District – Overtime (2019M-127)
… employees to substitute for those employees whose absences are preapproved to reduce overtime cost. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Grand Island - Information Technology (2019M-34)
… and that training is provided whenever the IT policies are updated. Town officials did not agree with certain …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Hyde Park Central School District - Fixed Assets (2019M-103)
… assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive … Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets that we tested totaling $300,614. Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of Dayton - Fund Balance Management (2019M-221)
… deficit fund balances and ensure that those funds are self-sustaining. Develop and adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Village of Delhi - Disbursements (2019M-204)
… procedures for medical reimbursements to ensure that they are for proper purposes. Implement additional oversight over …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Heuvelton Central School District – Procurement (2023M-55)
… for the purchases of goods and services. As a result, they are unable to assure taxpayers that the District is procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Town of Seneca Falls – Cash Collections (2023M-57)
… in a timely manner. Ensure that adequate reconciliations are performed and reviewed. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Otsego County – Cost of Temporary Housing (2015M-97)
… housing costs per capita and average cost per night are higher than in four neighboring counties. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Niagara County – Golf Course Financial Operations (2015M-308)
… it is deposited in a bank and ensure that cash receipts are deposited on a daily basis. Adopt policies establishing …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308City of Albany – Payroll (2015M-110)
… calculations. The City’s payroll recordkeeping processes are not consistent in all departments. Employees in the …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169North Rose-Wolcott Central School District – Financial Management (2016M-22)
… reserve funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22