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Milford Central School District – Fund Balance Management (2022M-94)
… [read complete report - pdf] Audit Objective Determine whether the Milford …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… [read complete report - pdf] Audit Objective Determine whether Kenmore-Town …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userValley Central School District – Information Technology (2020M-154)
… whether the Board of Education (Board) and Valley Central School District (District) officials ensured the … Determine whether the Board of Education Board and Valley Central School District District officials ensured the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Town of Friendship – Justice Court Operations (2021M-15)
… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Kingston Housing Authority – Board Oversight (2020M-103)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Islip Fire District – Capital Assets (2020M-3)
… safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear totaling $119,523 … ensure they are accurate and up-to-date and that purchases of District assets are actual and necessary. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Northern Adirondack Central School District – Financial Condition (2020M-51)
… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51City of North Tonawanda - Financial Condition (2020M-90)
… [ read complete report - pdf ] Audit Objective Determine whether the Mayor …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… York State General Municipal Law Article 18 as they relate to conflicts of interest. Improve oversight of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Palmyra - Justice Court Operations (2019M-202)
… cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… receivable control account to unpaid customer balances on a monthly basis. Review the water and sewer accounts … to take corrective 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/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Lloyd - Financial Condition (2019M-108)
… expenditures in the general, water and sewer funds each year. Key Recommendations Include more realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Watkins Glen Central School District - Financial Management (2019M-57)
… totaling $636,665 may be unnecessary because related expenses were paid from operating funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric financial duties or provide oversight of her work. As a result, the Deputy had complete control over …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of Dayton - Fund Balance Management (2019M-221)
… Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide (TW) general fund and TW highway … policies to help guide the budget development process. Outstanding interfund cash advances from 2016 have not been …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… Approve an initial detailed Project budget and ensure all actions are documented in the Board meeting minutes. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of … purchases and found seven purchases totaling $49,300 where competition was not sought, as required by the Board-adopted …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesUlster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8