Search
City of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… establishes procedures to bill home districts for foster care children who are enrolled in the District. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
Village of Port Byron Financial Monitoring and Information Technology 2014M116
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Cohoes Public Library – Governance and Operations (2015M-259)
… has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code … Ensure the Library is operating in accordance with its bylaws, its charter and City code. Periodically …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Town of Crawford – Town Clerk (2021M-82)
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner . … audit and investigation, the former Clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing . In August …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to … Recommendations Maintain accurate, complete and up-to-date accounting records and properly complete bank …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Lansing Central School District – Procurement (2021M-213)
… may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations Update the procurement … Periodically compare prices for goods and services to State contracts and contracts bid by other governments. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… overtime. Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism … approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, … to the Facilities Department’s procedures could result in the employees working unnecessary overtime. This could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeCrown Point Fire District – Board Oversight (2024M-29)
… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the … reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash … the District’s financial activity was diminished. As of December 31, 2023, required annual audits for 2017 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Silver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Town of Putnam – Accounting Records and Reports (2022M-188)
… in the general fund and understated in the highway and fire protection funds. $49,765 in sales tax and other … not annually audit the Supervisor’s records. As of May 31, 2022, the 2019 through 2021 annual update documents (AUDs) were not filed with the Office of the …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… Develop, adopt, distribute and periodically review and test a comprehensive IT contingency plan. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… audit town New Albion …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Afton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Gorham – Budgeting (2023M-181)
… budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the Town maintained … of excessive unrestricted fund balance in a manner that benefits Town taxpayers. Make timely budget transfers so …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Scio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … in place for addressing consumer complaints and performing price accuracy tests. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is a significant risk that network resources, financial data and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7