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DeRuyter Central School District - Information Technology (2019M-175)

… to the network and the student information system software application (SIS) based on job duties. Disable unneeded …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Village of Arkport – Water Fund Financial Operations (2020M-45)

… work. Ensure billings comply with the Water Usage Law (WUL). Village officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Village's response letter. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Town of Hume – Financial Management (2014M-333)

… Background The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2015 total … less than $40,500 as of December 31, 2013. The Supervisor and the Board did not use prior years’ budget-versus-actual …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333

Town of German Flatts – Fiscal Stress (2015M-217)

… for individual accounts are realistic. Adopt a policy setting forth the reasonable amounts of fund balance the Town …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217

Village of Argyle – Water Billing and Collections (2023M-148)

… The Board did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 … assessed on unpaid customer accounts. Ensure water billing rates are formally adopted by the Board. Periodically review …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… benefit, should have been reported on his W-2 for income tax purposes. Key Recommendations Ensure that all salaries … the report and properly report fringe benefits for income tax purposes. Officials generally disagreed with our …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Town of Dickinson – Fiscal Oversight (2014M-337)

… The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is … not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code … audit, or cause to be audited, the financial records and reports of all Town officers and employees who receive or …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337

Village of Atlantic Beach - Payroll (2018M-254)

… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254

Town of North Salem - Agricultural Exemptions (2018M-194)

… one was granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit … on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194

Springs Union Free School District - Payroll (2018M-222)

… School District (District) employees received the salaries and accrued leave to which they were entitled. Key Findings … by a required planned absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 … nine occasions (by a total of 20.5 days valued at $4,694) and understated on seven occasions (by a total of 26 days …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

Niagara County – Golf Course Financial Operations (2015M-308)

… Findings Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and receipts were … transactions in to the point of sale system. Secure cash in a safe until it is deposited in a bank and ensure …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)

… Effectively managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District … the balances to appropriate levels. Modify the guidelines for reserves to include desired balances and plans for use that are more specific to the actual needs of the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m

Norwich City School District - Fund Balance Management (2018M-198)

… adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were … that was unrealistic when compared to the adopted budgets. Key Recommendations Adopt realistic, structurally balanced budgets based on historical or known amounts and reduce the reliance on …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198

City of Binghamton - Water System Cybersecurity (2018M-152)

Determine whether City officials adequately safeguarded electronic access to the water system

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

Broome County – Financial Condition (2017M-187)

… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period … southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately … annually used $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County …

https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187

Maine Endwell Central School District – Budget Review (B4-13-14)

… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14

Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)

… Objective Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated … Determine whether town assessors in Suffolk County are properly administering select real property tax …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islip

Albany Community Charter School - Resident Tuition Billing (2019M-138)

… complete report - pdf] Audit Objective Determine whether School officials completely and accurately billed resident school districts. Key Findings Officials did not obtain … Determine whether School officials completely and accurately billed resident …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138