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Ballston Area Recreation Commission – Board Oversight (2015M-269)
… deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not properly developed annual budgets. As of the fiscal year ended 2012, the unexpended surplus fund balance was about 47 percent of the total ensuing year’s expenditures and the reserve balance was over …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus deposits into court …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followTown of Minerva – Payroll and Cash Receipts (2015M-342)
… total of $10,004 in collections, and Town officials cannot account for this shortage. Key Recommendations Seek recovery …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… through February 10, 2017. Background Southern Tier East Regional Planning Development Board was created in 1975 by an … agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. … Southern Tier East Regional Planning Development Board Board Oversight 2017M165 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … for 2017 totaled $5.1 million. Key Findings The Board did not adopt a bond resolution before issuing a bond … project, 97 percent of which was not needed, and could have avoided incurring issuance costs of $8,150 and interest …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Eldred Central School District – Budget Review (B4-15-3)
… reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of … account for the probable return of $200,000 in building aid to the State Education Department. The proposed budget … by law. Key Recommendations Reevaluate the State aid revenues in the proposed budget and amend them to be more …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3State Comptroller DiNapoli Statement on MTA 2023 Budget
… ridership to return to a fiscally sustainable path.” Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetLindenhurst Union Free School District – Credit Cards (2016M-179)
… address cash advances available with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key … the policy. Ensure that cash advances on District credit cards are no longer allowed. Maintain a complete list of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in Chenango County; the Towns of Lapeer and Willet in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 … Board did not establish policies and procedures regarding breach notifications and disaster recovery plans. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mReview of Collecto, Inc
… with duplicate billings. In addition, SUNY Downstate is working with their Counsel’s Office and Collecto to review …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incVillage of St. Johnsville – Records and Reports (2015M-1)
… Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the accounting … and 2013-14. Key Recommendations Compare reconciled bank balances with the cash balances in the accounting …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Chappaqua Central School District - Fixed Assets (2022M-186)
… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted an … Key Findings District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed . Unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances … software collection system should account for all receipt numbers. Users’ access to the software collection system …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… OVERVIEW AND POLICIES One important control in New York’s Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this monitoring … may have been made when the voucher was entered into the Statewide Financial System, or to improper transactions. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsTown of Somers – Justice Court (2013M-198)
… 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is governed by the Town Board which comprises the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Pelham Union Free School District – Information Technology (2021M-134)
… comprehensive, distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134