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General Brown Central School District – Financial Condition (2014M-216)
… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Kirkwood – Justice Court Operations (2016M-414)
… The Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected Justices. The … collected more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that … Ensure all bank accounts are reconciled on a monthly basis and promptly investigate and resolve any variances noted. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Greenport – Town Clerk Operations (2017M-3)
… January 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is governed by an elected five-member Town Board. … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. … is located in the Town of Union, Broome County, and has a population of approximately 15,000. The Village, which is … Perform monthly reconciliations and accountabilities for fine and bail accounts. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Clinton – Financial Management (2014M-316)
… adequate oversight of the Village’s financial operations and the Clerk-Treasurer’s office for the period June 1, 2012 … is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The Village is … The Clerk-Treasurer’s financial records were inaccurate and unreliable. Not all claims had evidence of Board …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Southold – Financial Operations (2014M-299)
… through December 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is governed by an elected six-member Town Board. Budgeted … have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Middle Country Public Library – Treasurer (2015M-291)
… does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of being paid a … checks but does not maintain accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel and take steps to clarify that the Treasurer’s position is a …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Putnam Valley Central School District – Information Technology (2021M-154)
… were adequately secured and protected against unauthorized use, access and loss. Key Findings District officials did not … were adequately secured and protected against unauthorized use, access and loss. Officials did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Boylston – Financial Condition (2021M-69)
… manage the Town’s financial condition. As a result, it levied more taxes than necessary to sustain operations. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… - pdf ] Audit Objective Determine whether the Cheektowaga Economic Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting records …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingLancaster Central School District – Financial Management (2022M-37)
… complete report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of … Determine whether the Lancaster Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… These amounts are excessive and could be used to reduce the TW general fund’s tax levy. Improperly funded reserves with transfers totaling … current data and historical trends. Develop a plan to reduce the amounts of surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… network user accounts and three service accounts with administrative rights. Establish written procedures for … are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77York Central School District – Financial Management (2022M-96)
… report – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education … Determine whether the York Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… from their individualized education programs (IEPs) and Medicaid-eligible services were properly filed to receive … for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may … eligible services are provided, where practicable, and valid session notes are prepared and retained for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Village of Madison - Collections (2023M-160)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid during the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… 30, 2024. District officials did not establish policies and procedures to ensure State aid was claimed for … homeless students. Officials also did not complete and maintain designation forms and submit them to the New York State Education Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aid