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Geneseo Central School District – IT Asset Management (S9-22-11)
… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … based on recent purchases could not be physically located. Two interactive displays (one costing $2,281 and one without a cost recorded) and one printer (no cost recorded) were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service … Key Finding Department officials have made some progress in addressing the problems we identified in the initial audit report. However, further actions are …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… January 11, 2013. Background The School is governed by a Board of Trustees which is presently comprised of nine … transfers of School funds totaling $425,000 to capitalize two wholly-owned private entities which the Board caused to … made payments for services to one of the entities without a written contractual obligation to do so. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
… by an elected nine-member Board of Education. There are two schools in operation in the District, with approximately … in three years. District officials have not established a formal plan stating how much would be set aside in each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Contract with Daytop Village, Inc. (Follow-Up)
… its fiscal responsibilities under the contract and as a result, OASAS paid Daytop $11.5 million more than it was … prior audit recommendations, one was implemented, and two have been partially implemented. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followTown of Wales – Financial Management (2017M-32)
… The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by … in the general and highway funds. The Board did not adopt a reserve fund policy or document plans for expected future use for two of its five reserve funds. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… manages one 257-unit apartment complex, is governed by a seven-member Board of Directors. Operating expenditures for … The Authority’s IT system recently experienced at least two malware infections. The Authority’s electronic data … Key Recommendations Provide appropriate information, in a complete and accurate manner, to the Board. Develop, adopt …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyRipley Central School District – Payroll and Leave Accruals (2021M-53)
… School District (District) payroll payments and leave time accruals were accurate, properly supported and approved. Key … not always properly supported and approved, and leave time accruals were not always accurate. Further, District … School District District payroll payments and leave time accruals were accurate properly supported and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Frankfort – User Charges (2014M-117)
… in the Town of Frankfort in Herkimer County and has a population of approximately 2,600. The Village is governed … collecting and recording or provided oversight over the two account clerks, running the risk that billings could be … work when adequate segregation is not practical. Require a designated official’s prior approval for all billing …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Thurston Fire Company – Board Oversight (2016M-429)
… in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring … make disbursements unless they are certified by at least two members of the finance committee and have adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… to the average of the actual results for the past two years and projected results for this year. The budgeted … with the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Kendall – Justice Court (2013M-130)
… The Town of Kendall is located in Orleans County, has a population of approximately 2,700. The Town is governed by … elected Town Board comprised of four council members and a Town Supervisor. The Town has two elected Justices who preside over Court operations. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Andes Central School District – Financial Management (2013M-250)
… is located in Delaware County. The District is governed by a Board of Education, which has five elected members. The … they are still well above amounts allowed by law. Two reserves have excess balances totaling $450,000, based on …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight activities for the period June 1, 2011, … 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The Village is governed … elected Village Board, which comprises four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal … throughout the course of each project, which often span two or more fiscal years. Rather, the Administrator recorded …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5DiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data … examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments will have to examine … more closely to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… agreements. The Loan Review Committee (Committee) approved two loans that exceeded Program loan allowances. One loan … they did not meet job creation and retention goals by a total of 24 jobs and seven businesses self-reported they met or exceeded job creation and retention goals by a total of 40 jobs. Key Recommendations Monitor businesses’ …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingCopiague Fire District – Cash Disbursements (2019M-225)
… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one … to those authorized by law and ensure they are presented for audit at the next regular Board meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225