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Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for … 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Town of Springfield – Accounting Records and Reports (2020M-175)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key … initiate corrective action. … Determine whether the Town of Springfields Town Supervisor maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Wyoming Central School District – Professional Services (2020M-152)
… $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations … circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… complete report - pdf ] Audit Objective Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and … for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityCanaseraga Central School District - Financial Management (2019M-104)
… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Plattsburgh City School District - Procurement (2019M-198)
… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town 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
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Seneca Falls Central School District – Procurement (2021M-201)
… to procure goods and services to achieve the optimal use of District resources. Key Findings District officials did … to procure goods and services to achieve the optimal use of District resources. 21 of 40 purchases (53 percent) we reviewed that were subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Town of Greene – Justice Court Operations (2021M-95)
… However: The Justices did not deposit all collections in a timely manner. The Justices did not perform monthly … and Justice Martin was unaware that the cash balance in her account exceeded known liabilities by $5,869 as of … cash balances. Annually audit the Court’s records in a sufficiently detailed and properly documented manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95IX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final financial report … awarding agency. At any time prior to actual submission of the final report, agencies may request the project be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsOneida City School District – Information Technology (2020M-80)
… complete report - pdf ] Audit Objective Determine whether the Oneida City School District’s (District) network was … District’s network being exposed to malicious software. A written disaster recovery plan was not made available to us … the District’s acceptable use policy (AUP). Ensure that a comprehensive written disaster recovery plan is developed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Village of Hilton - Financial Management (2020M-31)
… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Otsego – Financial Condition (2013M-307)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Pulteney – Information Technology (2021M-28)
… safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, we found officials did not: Adopt key IT policies …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town is governed by an elected five-member Town Board comprised of the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90East Meredith Rural Fire District – Financial Activities (2021M-26)
… agreed with our recommendations and indicated that they have initiated or planned to Initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … not require the Treasurer to prepare and submit reports of the District’s financial activities for them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the … year totaled approximately $5.5 million. Key Findings Not all claims included signatures from the Director or … Board instead of delegating such responsibility to a single Board m … Saratoga Springs Public Library Claims …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Oneida Public Library District – Cash Disbursements (2015M-20)
… July 1, 2012 through June 30, 2014. Background The Oneida Public Library District was established in Madison and Oneida … Lenox, Verona, Vienna and Vernon within the Oneida City School District’s boundaries. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20