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West Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Hudson Housing Authority – Board Oversight (2016M-302)
… for qualified individuals. The Authority is governed by a seven-member Board of Commissioners consisting of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating budget for the low-income housing …
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)
… January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a … five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Fairport Public Library – Financial Management (2014M-354)
… Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit … source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Sodus Center Fire Department – Financial Activities (2016M-424)
… Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the … that all claims are audited, document the approved claims in the meeting minutes and retain adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Columbus – Budget Development Practices (2012M-225)
… 2011, to August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town … Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did not … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Orange County Probation Department – Restitution Payments (S9-20-1)
… 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. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Determine whether the Warren County Local Development Corporation Corporation officials provided …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… penalties. The Board did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the … the Board did not monitor and amend the budgets resulting in a negative fund balance since 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Wayne Central School District – Property Disposal (2021M-161)
… and District officials disposed of District property in a proper and cost effective manner. Key Findings The Board … value for this property. We noted similar deficiencies in our 2014 report. 1 Further, despite the results of the … Board and District officials disposed of District property in a proper and cost effective manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161LaFargeville Central School District – Information Technology (2021M-192)
… (IT) controls over physical IT assets and nonstudent network user account access. Key Findings … not establish adequate IT controls over physical IT assets and non-student user account access to the District’s … were not recorded in the District’s inventory records, and seven computers, two audio systems, one projector and 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Hancock 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 taxpayers. We found: While … the costs of educating those students. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Henrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Butternuts – Disbursements (2021M-62)
… not provide adequate oversight of the disbursement process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance claims and annual contracts to be paid before audit and approval. The Board also exceeded its authority under New …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… all disbursements are properly supported and authorized by the Board prior to payment. Company officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andHorseheads Central School District – Network Access Controls (2021M-127)
… were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card … paid. We reviewed all 18 credit card charges over $2,500 in our audit period totaling $70,337 and found no evidence … the existing policy requirements and made nearly $51,000 in unsubstantiated credit card purchases. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Adirondack Central School District – Information Technology (2022M-61)
… paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify the provider’s … are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61