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Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ … reserve policy that establishes optimal or targeted funding levels. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTown of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Hewlett Bay Park – Financial Management (2022M-30)
… Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and … Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Bethlehem Central School District – In-School Internet Connectivity S9-22-1
Determine whether the Bethlehem Central School District District used resources to ensure the Districts Internet connectivity meets the Federal Communications Commissions FCC recommended bandwidth
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Greenville Fire District - Fixed Assets (2019M-223)
… during our audit period, the District does not have a comprehensive policy or procedures to safeguard fixed assets. The District’s inventory list did not contain identifiable information for each asset … over $44,000 were not listed on the District’s inventory list. Key Recommendations The Board should: Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Mexico Academy Central School District – Procurement (2023M-75)
… when procuring professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… consists of five elected members. The District’s general fund budget totaled approximately $744,000 for the 2012 fiscal year. Key Findings The District does have adequate financial policies and procedures. The … the claims, and the Board minutes indicate the approval to pay these claims. The Board contracts with an independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of … and does not actively enforce the repayment of loans that become delinquent. The Department does not have a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Develop a plan to … benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… 1, 2014 through April 30, 2016. Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Pembroke Central School District – Financial Management (2016M-31)
… is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Hammond Central School District – Payroll (2016M-398)
… for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringPutnam 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 Hempstead – Budgeting (2021M-169)
… complete report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets and effectively … Determine if the Town of Hempstead Town Board Board adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Clymer Central School District – Payroll (2023M-168)
… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not require written prior authorization for overtime work and made 12 overtime payments totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Village of Unadilla – Procurement (2022M-182)
… Determine whether Village of Unadilla (Village) officials used a competitive process to procure goods and services. Key … Determine whether Village of Unadilla Village officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… officials properly managed and monitored building access badge accounts. Key Findings BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that … longer needed out of the 87 active non-employee individual badge accounts. Created 25 duplicate accounts in the …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… 22 claims were paid that included sales tax totaling $460. Without a proper claims audit, the Town has an increased …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71