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Town of New Albion – Justice Court Operations (2014M-161)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2011 through April 2, 2014. … comprising a Town Supervisor and four council members. For the 2014 fiscal year, budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Westmoreland Central School District – Financial Condition (2014M-283)
… actual unrestricted fund balance totaled almost three times the amount allowed by law. Each year, the annual budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Management of Energy Consumption
… in all buildings by 35 percent relative to 1990 (or alternate base year) levels, and to establish agency-wide …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine with a combined cost of approximately $14,910 and one without … and complete inventories. District officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … with a combined total cost of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Afton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Morehouse – Records and Reports (2021M-182)
… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… receipts received at the circulation desk. Ensure that on a daily basis two employees count the cash receipts … the amounts collected as recorded in the system and on the cash register tapes with the amounts remitted for …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Village of Richfield Springs – Justice Court (S9-14-1)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November 30, 2013. … comprising a Mayor and four Trustees, is responsible for overseeing the Court’s general management and financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board Members, is the governing body responsible for overseeing the Court’s general management and financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery County; the Towns of Carlisle and Esperance in Schoharie County; and the City of Johnstown and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337