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Charlotte Valley Central School District - Information Technology (2019M-27)
… who use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations … claims for payment. Ensure credit card payments are made in full in a timely manner to avoid unnecessary interest charges or …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Town of Schroon - Town Hall Expansion Project (2018M-128)
… whether Town officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
St Paul Boulevard Fire Association Board Oversight 2018M117
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Canton Central School District - Claims Audit Process (2018M-186)
… audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling … the awards, the claims auditor was required to audit and approve the scholarship payments. Key Recommendations The … documentation for all health insurance claims. Audit and approve all scholarship payments to ensure they meet trust …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Half Hollow Hills Community Library - Fund Balance (2018M-127)
… the Library’s taxpayers. Library officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Thompson - Board Oversight (2018M-69)
… Town of Thompson Board Oversight 2018M69 …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69King Center Charter School - Information Technology (2018M-61)
King Center Charter School Information Technology 2018M61
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have … tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance (State). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Hudson Housing Authority – Information Technology (2019M-224)
… what is expected of them. Authority officials agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Mahopac Central School District – Noninstructional Payroll (2020M-32)
… The transportation department’s payroll was not adequately approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and documented. The Union President …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32City of Hudson - Payroll and Accrued Leave (2020-14)
… records for accuracy. City officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Board did not require pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. … controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andMedina Central School District - Tax Collection (2019M-151)
… and discrepancies. District officials generally agreed with the findings and recommendations and indicated they had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… manual for fire districts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Mooers - Highway Asset Accountability (2020M-35)
… did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly … an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel inventories … measured and perpetual inventory records are maintained. Bill the VFD for their recorded fuel used. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Mount Markham Central School District – Financial Management (2020M-39)
… Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting … that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… and car rental costs of approximately $58,000 were not pre-approved and the Board did not authorize per diem …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… eligible services. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42