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Town of Schroeppel - Financial Records and Reports (2019M-187)
… whether the Comptroller maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s … to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to … whether the Comptroller maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementSullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… used a competitive process to procure highway goods and services and complied with statutes related to conflicts of … The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not … overpaid for fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … Department cash receipts or implemented procedures to provide guidance for employees when recording … implement procedures for Recreation Department employees to follow when collecting, handling and recording cash …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Town of Benson - Disbursements (2019M-54)
… A County employee made 79 bank account transfers using an online banking profile totaling $427,704. Town officials did … Destroy signature stamps. Supervisor should authorize all online bank account transfers. Monitor check disbursements …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Village of Suffern – Financial Condition (2013M-273)
… Board lacks an adequate process for preparing, adopting or amending budgets, resulting in unrealistic budgets that …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Greene County - Information Technology (2020M-38)
Determine whether officials ensured information technology IT systems were adequately secured and protected against unauthorized use access andor loss
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… The Board has not adopted a fund balance policy or multiyear financial and capital plans. Key Recommendations … and financing sources based on historical trends and/or known plans. Develop multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Poughkeepsie City School District – Information Technology (2019M-166)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Walworth-Seely Public Library – Board Oversight (2014M-260)
… Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is … The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the … the Director’s credit card purchases or ensure compliance with the procurement policy. Key Recommendations Rescind the …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Scarsdale Union Free School District – Information Technology (2016M-252)
… 2016. Background The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. … operates seven schools with approximately 4,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Little Flower Union Free School District – Tuition (2015M-233)
… The District has a past-due balance of $572,141 owed to it by Suffolk County. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Fort Edward Union Free School District – Financial Condition (2015M-67)
… Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of Education and has approximately 100 … the District’s use of fund balance to ensure that action is taken, if necessary, to identify other funding sources …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Key Recommendations Require employees to recertify or resubmit time sheets when they need to be adjusted because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… budgets or properly manage fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Malverne Union Free School District – Fund Balance (2016M-120)
… reserve balance and transfer excess funds to fund balance or other reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120