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Village of Hobart - Board Oversight (2018M-88)

… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88

Village of Maybrook – Financial Condition (2020M-54)

… balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating … adequate fund balance is available before appropriating it to finance operations. Develop and adopt a fund balance … and have initiated or indicated they planned to initiate corrective action. Subsequent Event Our audit …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Liverpool Central School District – Information Technology Assets (2020M-59)

… cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … Ensure IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

… the after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Town of Knox – Town Clerk (2020M-72)

… timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 collections totaling $22,586 (46 percent) … accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of Corning – Financial Condition (2020M-13)

… and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Town of Bennington - Financial Management (2019M-249)

… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Bethpage 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-2019m

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… from the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

City of Middletown - Information Technology (2018M-235)

… use and online banking. Develop written procedures for managing system access that include periodically …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… Recommendations Establish procedures to adequately account for all collections received by the Department and ensure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Village of Port Chester - Dual Employment (2018M-91)

… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… Treasurer sends listings of the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine … procedures such as requiring at least two people to count and certify the money collected at fundraising …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… purchasing processes. BOCES officials generally agreed with the recommendations and indicated they will initiate …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

Town of Pendleton – Capital Projects (2024M-72)

… the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the … The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The audit report includes 11 recommendations to improve capital project planning, …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

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