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Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Wainscott Common School District - Claims Auditing (2018M-240)
Determine whether the Board of Education Board adequately audited claims before payment and ensured that each was approved for appropriate purposes and adequ
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … have been calculated correctly. Adopt a written policy and prepare and enforce written procedures for students’ …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingGlens Falls City School District - Financial Management (2019M-12)
Determine whether District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… and segregate incompatible financial duties to ensure all transactions are legitimate and accurate. Establish and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Poughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village 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 … and indicated that they have initiated or planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Hendrick Hudson Central School District - Financial Condition (2019M-24)
… The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential … not to take action until factual, reliable information is obtained. Due to this, no additional cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Town of Saranac - Cash Management (2019M-32)
… interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive … minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeVillage of Tuxedo Park - Board Oversight (2018M-66)
… (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings Incompatible duties are … the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for … (IT) control weaknesses were communicated confidentially to Village officials. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66School District Bus Safety (2018-MS-4)
… compliance with requirements. Establish procedures for the intake, documentation and resolution of complaints. 1 With …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4McLean Fire Department - Financial Operations (2018M-40)
… forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Recalculated unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementIroquois Central School District - Financial Management (2018M-102)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … and District officials did not prepare an annual report of reserves, as required by the District’s policy. The … Adopt budgets with realistic, transparent estimates of appropriations and appropriated fund balance. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Schenevus Central School District - Financial Condition (2018M-83)
… adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key … percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was … $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … records and reports are complete, accurate and up-to-date and deposit funds received in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Northern Adirondack Central School District – Financial Condition (2020M-51)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s financial condition. Key Findings Expenditures … by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Susquehanna Valley Central School District – Information Technology (2020M-95)
… (District) officials established information technology (IT) controls over user access to protect against unauthorized … Key Findings District officials did not establish adequate IT controls over user access to protect against unauthorized … were installed on District computers. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m