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Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … insurance reserve totaling more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear financial plan and comprehensive capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices … as establishing a District-wide data classification matrix and inventorying PPSI in their possession, to help ensure the … safeguarded. Key Recommendations District officials and IT staff should: Develop comprehensive written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andOtselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… - pdf] Audit Objective Determine whether the Herkimer County Industrial Development Agency (HCIDA) Board and officials properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor … Determine whether the Herkimer County Industrial Development Agency HCIDA Board and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectCorning City School District – Claims Auditing (2023M-105)
… have audited these claims. The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases … receipts and conference approval forms. Ensure all claims for GST BOCES service charges are independently audited. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Town of Worcester – Claims Audit (2022M-145)
… did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 … and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town expenditures and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… and online banking transactions were appropriate and secure. Key Findings While the bank transactions we reviewed … not ensure check signings and banking transactions were secure. The District Treasurer (Treasurer) allowed employees … did not conduct online banking transactions in the most secure manner through a wired connection. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingGlen Aubrey Fire Company – Board Oversight (2022M-139)
… there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. Regularly review … and procedures. Properly prepare budgets and present them to the membership and the Towns annually. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… adequate procedures to monitor buyers’ compliance with the redevelopment plan requirements for enforcement mortgages for … Key Findings Monitoring of buyers’ compliance with redevelopment plans was not always timely. Enforcement …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Owasco – Financial Management and Procurement (2021M-70)
… our findings and recommendations and indicated that they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … The Town’s budget format lacked necessary information to allow the Board to make informed decisions when estimating revenues and … The purpose of our audit was to review the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… $1 million during our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Bolivar-Richburg Central School District - Financial Management (2019M-17)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17PUC Achieve Charter School – Board Oversight (2016M-316)
… During the first year of operations, revenues fell short of estimates, compounded by higher-than-expected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Port Jervis City School District – Financial Condition (2016M-319)
… through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange … Port Jervis City School District Financial Condition 2016M319 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Stamford Central School District – Fund Balances (2016M-106)
… July 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware … Stamford Central School District Fund Balances 2016M106 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Background The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in … benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is … Van HornesvilleOwen D Young Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition