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Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… identifying information, such as make, model or serial numbers. Key Recommendations Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Village of Red Hook – Information Technology (2020M-89)
… users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware that … the IT consultant’s responsibilities and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Town of Milo – Financial Condition (2020M-172)
… realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital plans or the following … Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and water funds unrestricted fund … were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations Include more realistic …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Hancock Fire Department - Financial Operations (2018M-236)
… proper. Key Findings The Board President (President) did not publicly disclose, in writing, his deemed interest in the … business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water ordinance did not provide a clear, consistent and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Margaretville - Fiscal Management (2018M-78)
… the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) … Village of Margaretville Fiscal Management 2018M78 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Corning – Financial Condition (2020M-13)
… Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets … for operations. Did not effectively manage the Town’s financial condition, which resulted in the townwide (TW) … percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Alexander Central School District – Financial Management (2020M-64)
… fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Oneida City School District – Information Technology (2020M-80)
… were used for personal activity, increasing the likelihood of the District’s network being exposed to malicious … recovery plan was not made available to us or the Board of Education for review and approval. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Town of Greenville – Tax Collector (2020M-81)
… penalties collected totaling $9,719 were not remitted in accordance with New York State Town Law (Town Law). The Tax … collected to the Town Supervisor and County Treasurer in accordance with Town Law. Identify the unidentified … all cash receipts as soon as reasonably possible and in accordance with limits established by Town Law. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town 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-249Village of Arkport - Information Technology (2019M-203)
… [read complete report - pdf] Audit Objective Determine whether Village … Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT security … computing environment, and stipulate who is responsible for monitoring all IT policies. Enter into a professional …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Hilton - Financial Management (2020M-31)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with … and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Genesee Valley Central School District - Financial Management (2019M-231)
… [read complete report - pdf] Audit Objective Determine whether the Board and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… were properly authorized, recorded and reported and that money was safeguarded. Key Findings The Board did not ensure … receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. … were properly authorized recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mSouthampton Union Free School District – Financial Management (2024M-43)
… Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) … Determine whether the Southampton Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Yonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible for … report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District office. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … bank reconciliations. The Clerk did not submit a monthly report of all moneys received and disbursed to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Cincinnatus Central School District – Procurement (2021M-111)
… Central School District (District) officials sought competition to procure goods and services not subject to … Key Findings District officials did not always seek competition to procure goods and services not subject to … use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111