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Village of Suffern – Budget Review (B8-15-13)
… for 2014-15 show a surplus of about $209,000, which, along with a rate increase, could eventually eliminate the water …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Endicott – Budget Review (B4-15-11)
… without sufficient financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Albion – Water and Sewer Rents (2013M-108)
… deposited and made adjustments for water and sewer bills with only limited oversight. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… to a specified person based on the needs associated with their job functions. Establish a formal disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… reserve that District officials could not associate with any outstanding debt, and more than $1.1 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Endicott – Budget Review (B4-14-7)
… without sufficient financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208East Ramapo Central School District – Financial Condition (2013M-141)
… note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). Unless these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… perform bank reconciliations and file required reports with OSC. Key Recommendations Take appropriate action to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Cortlandville – Fuel Purchases (2012M-171)
… the maintenance and repair of these roads. This is done with the use of a variety of vehicles and machines all fueled …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Tupper Lake Central School District – Records and Reports (2021M-14)
… sheet accounts we reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Town of Berne – Board Oversight (2021M-77)
Determine whether the Town of Berne Town Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Newark Valley Central School District – Procurement (2022M-60)
… of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a … when procuring goods and services. Compare billed prices to awarded contract prices to ensure the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Hamburg - Finance Office (2023M-109)
… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. As a … of Finance (former Director) made improper credit card purchases totaling approximately $2,000 and approved her own …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Fire Island Union Free School District – Claims Auditing (2023M-114)
… that improper or unsupported payments could have been made and may not have been detected and corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims … School Ditrict District claims auditor properly audited and approved claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Saranac Central School District – Tuition Billing and Collections (2023M-90)
… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District. Maintain a receivable control account in the District’s accounting records to ensure that tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Garrison Union Free School District – Information Technology (2023M-127)
… for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we … they may not recover data and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network … nine laptops and one printer, were not properly recorded in the District’s inventory listing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127