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

… the Town’s Highway Department equipment needs . As a result: 17 of the 24 pieces of major highway equipment (71 … the audit period. If equipment is in need of repair on a regular basis, services to taxpayers may not be provided … Develop long-term capital and financial plans to replace highway capital assets in a timely manner. Consider …

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)

… $120,992 did not have appropriate support such as a voucher, itemized receipt or invoice. 15 claims totaling …

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)

… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …

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)

… used a competitive method to procure professional services and entered into written agreements with service providers. … or extenuating circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing the services to be provided and the basis for compensation. District officials agreed …

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)

… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective …

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)

… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included …

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

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

… Sixteen purchases totaling $58,502 were approved without evidence of compliance with the Town’s procurement policy. … fuel purchases totaling $46,655 were approved without evidence of compliance with competitive bidding requirements. …

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)

… Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the … the District had a deficit general fund balance in each of the last five fiscal years, averaging more than $2.9 …

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

Village of Maybrook – Financial Condition (2020M-54)

… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Liverpool Central School District – Information Technology Assets (2020M-59)

… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Alfred-Almond Central School District - Financial Management (2019M-131)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Genesee Valley Central School District - Financial Management (2019M-231)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

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

… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …

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)

… report – pdf] Audit Objective Determine whether the Town of Johnsburg (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not … 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

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