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Town of Goshen – Police Payroll (2014M-244)
… are maintained, monitored and periodically reconciled with those in the central payroll register. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244East Irondequoit Central School District - Financial Management (2019M-28)
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Chili - Financial Management and Cash Receipts (2019M-167)
… realistic budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly … Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and … balances in the general and highway funds. Did not adopt a multiyear financial and capital plan or detailed reserve …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 … through March 31, 2014. Background The Watervliet City School District is located in the City of Watervliet and the … balanced general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… (GML) Section 30. The Supervisor did not provide the Board with his records for audit, as required by New York State … audit the Supervisor’s records. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Poestenkill – Credit Card Purchases (2024M-34)
… but not limited to, household and personal care items, video streaming services and clothes that were made by the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Town of Tioga – Long-Term Planning (2022M-181)
… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … financing approaches to address them. As a result, half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Sweet Home Central School District – Financial Management (2022M-166)
… encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not … including $2.8 million which was improperly restricted in a debt reserve as of June 30, 2021. The Board … action. Appendix B includes our comments on issues raised in the District’s response. … audit sweet home school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166East Meadow Union Free School – Overtime (2022M-118)
… Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a … year. District officials disagreed with certain findings in our report. Appendix C includes our comments on issues officials raised in their response. … audit school east meadow …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118East Quogue Union Free School District – IT Asset Management (S9-22-8)
… not properly accounted for. Specifically: Six IT assets with combined purchase prices of approximately $8,200 were … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Ticonderoga Central School District – IT Asset Management (S9-22-23)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $2,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… Specifically: A projector costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. Seventeen IT assets, with combined purchase prices of approximately $7,300 were … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22State Agencies Bulletin No. 2142
… limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of TRS Plan … 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitCity of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Canajoharie Central School District – Fuel Purchasing (2021M-170)
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees … paid. Key Recommendations Solicit bids as required and in accordance with the purchasing policy. Thoroughly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… As a result, neither the Company nor we were able to confirm all money was properly deposited, disbursed and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Mount Morris – Justice Court (2012M-129)
… internal controls over the Court’s financial operations, with the exception of performing accountabilities. Both the … preparing lists of Court liabilities and comparing them with reconciled bank balances) on a monthly basis. Promptly …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Jefferson County Probation Department – Restitution Payments (S9-20-10)
… As a result, some victims may not receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. The Department retained $18,589 in restitution that could have been used to pay victims with unsatisfied orders: some …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Nine of the … undisbursed restitution collected in 2012 or before could have been paid to victims but was not. In addition, officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7