Search
Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of Dayton - Fund Balance Management (2019M-221)
… plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding interfund cash advances from 2016 have not been repaid as required. Key Recommendations … TW general fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that those …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Hilton Central School District – Network Access Controls (2022M-200)
… risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially communicated to officials, we found that: District officials did not … officials agreed with our findings and indicated they have initiated corrective action. … audit hilton school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s … expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Port Dickinson – Financial Condition (2014M-154)
… Purpose of Audit The purpose of our audit was to assess the Village’s … develop sewer rates based on actual amounts needed to cover appropriations. Village officials have not developed …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Andes Joint Fire District – Financial Activities (2020M-158)
… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … $4,680 were not audited and approved before payment. Have adequate supporting documentation for seven … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Groton Central School District – Cash Management (2020M-124)
… officials did not maximize interest earnings. During the audit period, the District’s interest earnings totaled … (Board) investment policy. Solicit interest rate quotes to maximize interest earnings or prepare monthly cash flow … Ensure available funds are invested, within legal limits, to maximize interest earnings. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board … increased $148,357 (60 percent) over the past three years to $396,383, as of May 31, 2016. Village officials have not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Shenendehowa Central School District – Longevity Payments (2023M-165)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, … Key Recommendations Establish written procedures to ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure CBAs include language for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) … on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mSouthern Cayuga Central School District – Financial Management (2015M-224)
… Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Medina Central School District – Reserve Funds (2014M-155)
… period July 1, 2008 through March 25, 2014. Background The Medina Central School District is located in the Towns of … to ensure that operations closely mirror the budget. … Medina Central School District Reserve Funds 2014M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Monticello – Payroll (2022M-59)
… that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … herself for more time than she was entitled, resulting in overpayments of about $12,800. Key Recommendations Take … payroll processing. Review the overpayments identified in this report and seek reimbursement, if necessary. Village …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16EPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdfOversight of the Farm-to-School Program (2020-S-9) 180-Day Response
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s9-response.pdfOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdf