Search
Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District … officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… records and reports. Town officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Pelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Hudson Housing Authority – Board Oversight (2016M-302)
… should include ensuring that claims are in accordance with purchasing policies and credit card payments are based …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… to deposit. The administrative assistant, who was involved with the processing of financial transactions, had been …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… to Others Interest on late payments for unjustified delays in paying vendors, and providers of service pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceHorseheads Central School District – Network Access Controls (2021M-127)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter … to determine exactly what services they paid for, if the District was appropriately billed or receiving the best …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Orange County Probation Department – Restitution Payments (S9-20-1)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1V.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classWest Albany Fire District – Credit Card Purchases (2017M-15)
… card users obtain prior approval for purchases to be made with the District’s credit cards. Establish a clear and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is … the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… at least $49,448 by using the Office of General Services (OGS) contract price. Officials should not have paid $74,980 … competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering into an intermunicipal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Fairport Public Library – Financial Management (2014M-354)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $2.6 million. Key Findings Library … fund balance has increased to 64 percent of the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the Board: … for fundraising activities. Did not properly document donations it received totaling $117,300. In addition, 77 of …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Mount Morris Central School District – Financial Condition (2014M-328)
… audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. … with approximately 525 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.9 … officials have relied on the use of fund balance and reserves to close budget gaps, which has negatively affected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… year, and annual financial reports were not filed on time with OSC. The City incurred operating deficits from 2013 …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90