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Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool … The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the … 2016 fiscal years, sales tax of $130,615 that should have been allocated to part-town funds was allocated to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Law requires publication of grant opportunities. To comply with these publication requirements, the Department … the Contract Reporter or State Register will be considered to have satisfied the publication requirements of Article 4-C. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer … 17) but made only one remittance totaling $909,157 to the Supervisor on February 14, 2017. Deposit real property … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located … period. The general town-wide and highway part-town funds have had operating deficits during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Dalton-Nunda Central School District – Financial Management (2020M-92)
… manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the District needed to both increase taxes and use appropriated fund balance to … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Lyme Central School District – Financial Management (2024M-87)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the … $1.4 million over the 4 percent statutory limit. Did not have written multiyear financial and capital plans to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Constitutional Amendment on Debt
… RESOLUTION OF THE SENATE AND ASSEMBLY proposing amendments to article 7 of the constitution, in relation to authorization of debt to respond to acts of terrorism, a limit on the total amount …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtCortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to … to ensure NOVs are issued when warranted, voided NOVs have adequate supporting documentation, MORs are analyzed and …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Vestal Central School District – Fund Balances (2017M-91)
… to examine the District’s financial management practices for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 … reserve funds did not have adequate support and plans for the balances. Total fund balance has increased by $6.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budgets that included the use of fund balance and reserves to finance operations. District officials have not developed a plan to ensure that debt reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial management for the … million. Key Findings The Board and District officials have not adopted realistic budgets or effectively managed … significant amount of accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Ticonderoga Central School District – IT Asset Management (S9-22-23)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 30 IT assets to confirm their location and that they were inventoried, and … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 43 IT assets to confirm their location and that they were inventoried, and … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we communicated confidentially to officials, we found that: Sixty-eight, or 12 percent, of … with our recommendations and indicated they will take and have taken corrective action. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andCommack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be … that the Treasurer’s position is a public officer and have the Treasurer take and file an oath of office. … Commack …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… The Board did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for … As a result, neither the Company nor we were able to confirm all money was properly deposited, disbursed and … Company officials agreed with our recommendations and have taken corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andNorth Babylon Union Free School District – Online Banking (2023M-156)
… Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control weaknesses … officials agreed with our findings and recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Town of Lincoln - Disbursements (2022M-198)
… Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly … The former bookkeepers did not maintain time records to support the hours for which they were paid and one … them. Town officials agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198