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Albany County – Sexual Harassment Prevention Training (S9-23-05)
… corrective action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Sayville Union Free School District - Purchasing (2019M-69)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as … District operations. Adopt realistic annual budgets based on historical trends or other known trends and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Village of Margaretville - Fiscal Management (2018M-78)
… needs. Key Recommendations Adopt realistic budgets based on historical or other known trends. Use surplus general fund … the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Bennington - Financial Management (2019M-249)
… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did … to actual reports and past trends to develop budgets based on prior actual results and expected future changes. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… to define the claims auditor’s duties and provide guidance on the claims auditor’s responsibilities. The claims auditor … payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mOysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and … revenues, expenditures and unassigned fund balance based on historical data and known trends. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Village of Port Chester - Dual Employment (2018M-91)
… and 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations Establish … some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Hammondsport Central School District – Investment Program (2024M-63)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… and expenses. Perform monthly bank reconciliations in a timely manner and present them and bank statements to the Board on a monthly basis. Submit monthly and annual financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalDutchess County – Financial Condition (2013M-370)
… $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The … make the funds are more self-sufficient and less reliant on general fund subsidies. …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is … 2, 3, 4 and 5. Key Recommendations Develop budgets based on realistic estimates of revenues and appropriations. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Franklin – Financial Condition (2018M-8)
… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately … Supervisor. Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately … Key Recommendations Adopt realistic annual budgets based on historical or other known trends and use appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mTown of Phelps – Financial Management (2015M-70)
… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately … of reserves. The plan should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70South Glens Falls Central School District – Access Rights (2012M-257)
… The South Glens Falls Central School District is located in Saratoga County. The District is governed by the Board of … the financial system and to limit access to users based on their job descriptions and responsibilities. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as such, were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… officials did not use debt service funds to make payments on long-term debt. Key Recommendations Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Saratoga County – County Bridge Maintenance (S9-13-7)
… their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member … Although fire districts are not required to pay sales tax on purchases and services they obtain, eight claims contained …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380