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Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Hyde Park Central School District - Fixed Assets (2019M-103)
… that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District officials improperly … that includes threshold amounts for controlling inventory and procedures for maintaining fixed asset records. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Buffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key … written policies or procedures for charter school tuition billing. Key Recommendations Annually review the New York … PECA set-aside amounts for charter school tuition billing. Develop and adopt written policies and procedures …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Grand Island - Information Technology (2019M-34)
… compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT … for CUP compliance. Periodically review the inventory of IT assets and expand it to include software and data. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Lloyd - Financial Condition (2019M-108)
… budget. Discontinue the practice of adopting budgets with appropriation of fund balance that will not be used to … of fund balance are reasonable. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Richfield Springs Central School District - Fixed Assets (2019M-140)
… be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Watkins Glen Central School District - Financial Management (2019M-57)
… - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial condition. Key Findings Conservative … balance. In the last three completed fiscal years, the District generated $2.3 million in unplanned operating … Determine whether the Board and District officials monitored the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Remsen Central School District - Claims Audit Process (2019M-86)
… other than those allowed under law, are presented to the claims auditor for audit and approval before payment. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Hendrick Hudson Central School District - Financial Condition (2019M-24)
… Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over 30 percent to … and the Board engaged the services of a third-party consultant to prepare a report on the effects of the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Middleburgh Central School District - Information Technology (2019M-115)
… Officials did not provide IT security awareness training to employees, and the Board did not establish a … Provide employees with formal IT security awareness training and adopt a disaster recovery plan. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Glens Falls City School District - Financial Management (2019M-12)
… District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal … District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Wainscott Common School District - Claims Auditing (2018M-240)
… Enforce the adopted purchasing policy, procedures and regulation. Require the Business Manager/Treasurer to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Tyre - Long-Term Planning (2019M-61)
… Determine whether the Board established adequate longterm plans which appropriately address the Towns …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… (AUDs), which are required annual financial reports, with our office in a timely manner. Key Recommendations … to conduct the audit. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… report - pdf ] Audit Objective Determine whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and … checks without adequate review or approval by the Mayor or Board. The Board did not receive or review bank statements or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Village of Arkport – Water Fund Financial Operations (2020M-45)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45