Search

Truxton Fire District – Board Oversight (2022M-123)

… of District financial activities and did not complete mandatory fiscal oversight training. The Board did not: … years 2015 through 2021. Had Board members attended the mandatory training, they would have better positioned … requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123

Town of Watertown Fire District – Procurement (2022M-155)

… have assurance that goods and services are acquired at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Pearl River Union Free School District – Fixed Assets (2022M-126)

… did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be … cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

Town of Groton – Long-Term Planning (2022M-113)

… capital and financial plans to address the Town’s Highway Department equipment needs. Key Findings Town … capital and financial plans to address the Town’s Highway Department equipment needs . As a result: 17 of the 24 pieces of major highway equipment (71 percent) were at or beyond their …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113

Town of Marathon – Claims Audit Process (2022M-124)

… Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124

Village of Monticello – Records and Reports (2020M-104)

… accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax … tax limit (CTL) forms and adopted budgets were not filed in a timely manner. AUDs were typically filed over 200 days …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Town of Duanesburg – Financial Records and Reports (2020M-116)

… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …

https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116

Wyoming Central School District – Professional Services (2020M-152)

… $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations … circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152

Central Square Central School District - School District Website (S9-19-29)

… Comptroller (OSC) audit report and corrective action plan (CAP). Comprehensive budget-to-actual results, appended … website: Final annual budget, OSC audit report and CAP and a comprehensive appended property tax report card. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29

Saranac Central School District - School District Website (S9-19-30)

… results or external audit report corrective action plan (CAP). Multiyear financial plan. Comprehensive appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30

Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

… inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m

Town of Smyrna – Claims Audit Process (2022M-161)

… fuel costs (9 percent) if they had used the New York State Office of General Services (OGS) contract pricing option. The Board did not authorize the pre-payment of utility service claims. As a result, four claims totaling … the payment in advance of the audit of claims for utility services. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board … audit hawthorne cedar knolls school financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Sandy Creek Central School District – Reserve Management (2023M-43)

… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!