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Town of Seneca Falls – Cash Collections (2023M-57)
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … documentation and to deposit and record cash collections in a timely manner. Ensure that adequate reconciliations are …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Hoosic Valley Central School District - Financial Management (2018M-238)
… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities. Key Findings District officials allowed: The … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mMiddleburgh Central School District - Information Technology (2019M-115)
… Board and District officials adequately safeguarded data from potential abuse or loss. Key Findings District officials did not … Board and District officials adequately safeguarded data from potential abuse or loss …
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 to …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Poughkeepsie City School District - Budgeting (2018M-226)
… transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Remsen Central School District - Claims Audit Process (2019M-86)
… complete report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … we reviewed totaling $1.9 million (19 percent) until after the claims were paid, including five claims for travel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Town of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… 2016. Key Recommendations Ensure that financial records are complete, accurate and up-to-date. Provide effective …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154BOCES Milk Bidding (2018-MS-2)
… districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 percent) on fat free chocolate milk half pints in 2016-17, in places where it …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeSchool District Bus Safety (2018-MS-4)
… transportation functions to ensure the safe transportation of students. Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. … five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Norwich City School District - Fund Balance Management (2018M-198)
… complete report - pdf] Audit Objective Determine whether District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were not … was available to fund operations. As a result, the District ended 2017-18 with a $1.2 million unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… independent of the purchasing process in accordance with New York State Education Law, Section 1709. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditMcLean Fire Department - Financial Operations (2018M-40)
… were properly safeguarded. Key Findings Cash controls over fundraising activities need to be improved to ensure that … duties. Key Recommendations For money collected at fundraising events use: cash reporting forms to document and certify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during … adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 percent) …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Springs Union Free School District - Payroll (2018M-222)
… pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the salaries … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of District operations to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54