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Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash … Key Findings The Board did not audit each claim prior to payment. No District official reviewed payroll reports … payroll checks. Two service providers had direct access to the District’s bank accounts. District officials have not …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… and District officials properly managed fund balance. Key Findings The Board overestimated appropriations by a … not adopted a comprehensive written fund balance policy. Key Recommendations Adopt budgets that include reasonable … corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-2492020 Financial Condition Report – 2020 Financial Condition Report
… year before finally ending in February, as the COVID-19 pandemic forced severe limits on business activity and … responds to the economic, fiscal and human impacts of the pandemic. As always, we need to think not only about the …
https://www.osc.ny.gov/reports/finance/2020-fcrDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… System has identified eight villages and three cities in New York that were in some level of fiscal stress in 2020, … towns, the majority of cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities in Stress Fiscal Year Ending 2020 Complete List of Fiscal Stress Scores Lists FSMS Search Tool Fiscal …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressOpinion 94-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program remains in effect until it is amended or abolished by the affirmative vote of at least sixty percent of the … the recruitment and retention of volunteer firefighters by the village fire department, through the payment of a form …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Cayuga County - Procurement and Claims Audit (2018M-274)
… payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 … amount to be expended for the same or similar type of goods or services when determining whether competitive …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Akron Central School District - Financial Management (2018M-195)
… and District officials effectively managed the District’s general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the statutory limit by approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Dutchess County – Financial Condition (2013M-370)
… $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Village of Hobart - Board Oversight (2018M-88)
… properties or consider placing these properties in use to benefit taxpayers. Adopt procedures to help detect and prevent prohibited interests in contracts. … and have initiated or indicated they planned to initiate corrective action. 1 Refer to New York State …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Greece Public Library – Information Technology (2017M-130)
… (IT) controls for the period January 1, 2016 through June 21, 2017. Background The Greece Public Library is …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an appropriate cost-benefit analysis when deciding whether to lease or purchase school buildings for the period July 1, … did not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsVictor Central School District – Information Technology (2016M-117)
… Purpose of Audit The purpose of our audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member Board of … reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … funding and using reserve funds. Ensure that all surplus funds, except those properly restricted in reserves …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialBrighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and