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Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The … the requirements General Municipal Law as they relate to conflicts of interest. Town officials agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Dayton - Fund Balance Management (2019M-221)
… plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding … TW general fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that those … agreed with our recommendations and indicated they planned to initiate correction action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… oversight. As a result, officers and members were not in a position to monitor and assess the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesMechanicville City School District – IT Asset Management (S9-22-16)
… 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 $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Miller Place Fire District – Credit Cards (2024M-58)
… and for appropriate purposes. Key Findings The Board did not always ensure that credit card charges were properly … of items or services. 12 charges totaling $9,362 did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Longwood Central School District – Overtime (2021M-126)
… totaling $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether Longwood …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Town of Alfred – Incompatible Duties (2021M-99)
… required. Key Recommendations Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… 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 … costs of approximately $14,278 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. … Walton Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… they planned to initiate corrective action. … audit schools statewide IT asset management gloversville enlarged …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Newfield Central School District – IT Asset Management (S9-22-17)
… 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. Of … total cost of approximately $14,410 were not inventoried. In addition, annual inventories of all IT assets were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Waverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136State Agencies Bulletin No. 1625
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesTown of Dix – Supervisor’s Control of Cash (2022M-57)
… and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and … $126 of the premium cost . There was no documentation to support she was entitled to receive these benefits. The … Town officials agreed with our findings and indicated they have initiated or plan to initiate corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Cambria Housing Authority – Financial Management (2015M-316)
… was established pursuant to New York State Public Housing Law, is governed by an appointed five-member Board of … for 2014 totaled approximately $91,000. Key Findings Claims were not properly itemized, supported and audited by … the tenant’s file. … Cambria Housing Authority Financial Management 2015M316 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Babylon Union Free School District – Financial Condition (2015M-323)
… The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … not use 94 percent of appropriated fund balance, resulting in unrestricted fund balance that exceeds legal limits. The … Recommendations Use the surplus unrestricted fund balance in a manner that benefits District residents, adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Alexandria Central School District – Financial Condition Management (2020M-109)
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mHerkimer Central School District – Financial Condition (2016M-68)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2014 … through October 31, 2015. Background The Herkimer Central School District is located in the Village of Herkimer in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… complete report – pdf] Audit Objective Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11