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Village of Palmyra - Justice Court Operations (2019M-202)
… report - pdf] Audit Objective Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, deposited, … Village or Justice Court Fund as appropriate. Ensure the annual audit of the Court records is sufficiently detailed …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… condition, and Ensured that Town officials did not have prohibited interests in Town contracts. Key Findings The … from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The … the requirements General Municipal Law as they relate to conflicts of interest. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222The Academy Charter School - Credit Card Expeditures (2019M-80)
… tested, totaling $216,882) had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature or purpose of the purchase. The Board … agreed with our recommendations and indicated they have taken, or planned to take, corrective action. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Village of Andover – Water and Electric Cash Receipts (2019M-152)
… control over water and electric cash receipts and was able to make adjustments to customer accounts and delete transactions without proper … agreed with our recommendations and indicated that they have initiated or planned to initiate corrective action. …
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)
… network access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at … adding or disabling user accounts and permissions. The District had 230 unneeded enabled network user accounts, … and others who were no longer providing services to the District. Key Recommendations Establish adequate written …
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)
… readily access and review information that could be used to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports … manner. District officials agreed with our findings and have initiated or plan to initiate corrective action. … audit …
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 financial condition and budgeting … general fund operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key … 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 Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of … for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village officials believe that unmetered water …
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)
… totaling $4,680 were not audited and approved before payment. Have adequate supporting documentation for seven … that contain adequate supporting documentation before payment, except as otherwise provided by Town Law. Officials …
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)
… ] Audit Objective Determine whether Groton Central School District (District) officials maximized interest earnings. … in a financial institution that offered higher interest rates. The Business Official did not: Develop and manage a … response letter. … Determine whether Groton Central School District District officials maximized interest earnings …
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 and Village officials adopted … increased $148,357 (60 percent) over the past three years to $396,383, as of May 31, 2016. Village officials have not developed a comprehensive, written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… District and the third-party provider. Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key Recommendations Ensure … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
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)
… of our audit was to review the District’s financial management for the period July 1, 2010 through August 6, … … Southern Cayuga Central School District Financial Management 2015M224 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Village of Monticello – Payroll (2022M-59)
Determine whether Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly
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)
… audit and approval. Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District …
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)
… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Tuckahoe Common School District - Purchasing (2018M-228)
… $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining … Use competitive methods to procure professional services and purchases under the bidding threshold. Obtain Board authorization if necessary professional services exceed the Board-approved compensation in written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Town of North Salem - Agricultural Exemptions (2018M-194)
… Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Cost-Saving Ideas: School District Auditing – Audit Committee
… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … district has fewer than eight teachers. The committee must have at least three members. The committee must develop and … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee