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Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s … million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT assets. The Board did …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84

Town of Wales – Financial Management (2017M-32)

… was to review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. … Board. General and highway fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … did not adopt a reserve fund policy or document plans for expected future use for two of its five reserve funds. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… clear guidelines on the appropriate use of these reserves. In addition to protecting reserve funds, policymakers must … about the state’s debt burden, one of the highest in the nation and which continues to grow. I have put forth … a more detailed analysis of the 2024-25 Executive Budget in the coming weeks.” … New York State Comptroller Thomas P …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budget

Chittenango Central School District – Information Technology (2023M-155)

… responsible parties would be able to react quickly and effectively to help resume, restore, repair and/or rebuild …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… ensured that financial activities were properly recorded and supported. Key Findings Department officials did not … ensure that financial activities were properly recorded and supported. As a result, the ability to make financial … totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements totaling $81,595 were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Town of Glen - Water and Sewer Operations (2023M-167)

… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Village of Cato – Water Financial Operations (2023M-145)

… [read complete report – pdf] Audit Objective Determine whether the Village … capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… (District) officials properly approved and monitored the Facilities Department’s overtime costs. Key Findings … did not properly approve and monitor overtime worked by Facilities Department employees. As a result, employees may …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) … Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before they were deposited, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136

Schoharie Central School District – Financial Condition (2013M-263)

… period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

… a business from which the District purchased awards for student athletes. Key Recommendations Develop and implement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

Goshen Central School District – Financial Condition (2017M-46)

Goshen Central School District Financial Condition 2017M46

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)

… 2012-13 fiscal year are about $4.4 million. Key Findings We reviewed four resident school district bills for three … a reconciliation of amounts billed and collected. We reviewed his reconciliation for the 2011-12 school year …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256

Freeport Union Free School District – Financial Condition (2016M-300)

… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements … Freeport Union …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)

… July 1, 2012 through December 16, 2013. Background The Owego Apalachin Central School District (District) is located … in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial

Le Roy Central School District – Reserve Funds (2022M-110)

… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… network user accounts were not needed. Enter into a service level agreement (SLA) with each of the District’s … data and suffer a serious interruption to operations, such as not being able to process paychecks, vendor payments, student grades or State aid claims. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… was to evaluate the Department’s financial operations for the period January 1, 2012 through September 29, 2014. … The Nanticoke Volunteer Fire Department was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds