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Gates-Chili Central School District - Financial Management (2019M-53)
… million as of June 30, 2018. The Board increased real property taxes by $2.6 million over the last three years …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Cortland County - Financial Management and Reporting (2019M-162)
… the Legislature ensured County officials had accurate and complete financial information with which to manage … to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure others received …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Canastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Frankfort - Board Oversight (2018M-58)
… controls to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of Owasco – Financial Management and Procurement (2021M-70)
… and capital plans. Determine whether professional services and playground equipment were procured in a manner … the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did … plans or ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70North Syracuse Central School District – Professional Services (2022M-34)
… without seeking competition. Used a request for proposals (RFP) process to select certain professional service providers … officials should issue professional service RFPs. Use an RFP process to solicit competition when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Little Flower Union Free School District – Fixed Assets (2022M-78)
… and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure … June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Alexandria Central School District – Financial Condition Management (2020M-109)
… most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 … for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mLake Pleasant Central School District - School District Website (S9-19-36)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … and corrective action plan (CAP) to the external audit in an easily accessible location. Officials did not prepare: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Elmsford Union Free School District – IT Asset Management (S9-22-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money … inventories were not conducted and officials did not adopt a comprehensive written policy for IT equipment inventory. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Hewlett Neck – Financial Management (2022M-35)
… a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… effectively managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, collected and … effectively managed the billing collecting enforcing and accounting for water and sewer charges …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Greenville Fire District - Fixed Assets (2019M-223)
… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight days …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Schuylerville Central School District – Fund Balance (2016M-113)
… transferred more than $1.4 million in excess funds from the employee benefit accrued liability reserve (EBALR) … limit at year-end. District officials have not developed a plan to document their intentions for the amount necessary … in a manner that benefits District residents. Develop a plan for the future funding and use of reserve funds and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… July 1, 2012 through February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in … North Collins Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The … used to fund operations. The District has not established a reserve fund policy stating how much would be set aside in … budget. Establish reserve fund policies that identify a clear intent or plan regarding the future purpose, use and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311