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Town of Phelps – Financial Management (2015M-70)
… the District has four reserve funds, the purpose and funding levels of the reserves have not been established. The … budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a multiyear financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Alfred-Almond Central School District - Financial Management (2019M-131)
… that was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $1.7 million and was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalGlenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by adequate … for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … a thorough audit of individual claims and ensure they do not contain sales tax or other unnecessary charges. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… [read complete report - pdf] Audit Objective Determine whether District officials … a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record … all real property tax collections, including interest and penalties, to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Marcy – Justice Court Operations (2020M-166)
… report - pdf ] Audit Objective Determine whether the Town of Marcy (Town) Justices provided adequate oversight of Justice Court … software to the most current and secure version. Town officials agreed with our recommendations and indicated … Determine whether the Town of Marcy Town Justices provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Village of Hempstead – Budget Review (B7-13-13)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Westhill Central School District – Information Technology (2021M-32)
… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Town of Clifton Park – Information Technology (2020M-162)
… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded information … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Determine whether Town of Clifton Park Town officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Cambria Housing Authority – Financial Management (2015M-316)
… Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Menands Union Free School District – Information Technology (2021M-78)
… Key Recommendations Revise IT vendor contracts to define roles and responsibilities. Provide IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Newark Central School District - School District Website (S9-19-38)
… report - pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Grand Island Central School District - School District Website (S9-19-31)
… Audit Objective Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … Determine whether the Grand Island Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… revenues, expenditures and unassigned fund balance based on historical data and known trends. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… for valid purposes and in compliance with required statutes and policies. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
… using fund balance. Key Findings Overall the Board could have improved its financial management. It did not … to actual reports and past trends to develop budgets based on prior actual results and expected future changes. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-report