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East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… user accounts and disable user accounts when access is no longer needed. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkPortville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245South Glens Falls Central School District - Fund Balance (2018M-90)
… exceeding the 4 percent statutory limit. The unemployment insurance reserve was overfunded and accumulated enough funds … expenditures and needed reserves or to reduce District property taxes. Correct accounting records for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents … would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… in the water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings … during our audit period, but officials have taken measures to obtain more reliable readings. Key Recommendations Update the ordinances to clearly define and specify all charges and ensure they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of … a former fire hall, senior center and a residential building for $586,000. The Town estimates it will take $3 million to $4 million to renovate the building for use as a new Town hall. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Fredonia Central School District - Financial Management (2018M-33)
… annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt … for appropriations and the amount of fund balance to be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Newfane Central School District – Financial Management (2020M-88)
… complete report - pdf ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and … properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually appropriating fund balance that is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when unused … 27 percentage points. Key Recommendations Develop a plan to reduce its surplus of unassigned fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217City of Middletown - Information Technology (2018M-235)
… accounts were never used and one account was last used to logon to the network more than nine years ago. Financial … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… to further economic development in the County. The Agency is governed by a Board of seven members appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… approving and monitoring projects for the period January 1, 2013 through October 8, 2014. Background The Cattaraugus … County Legislature. According to its annual report and meeting minutes, the Agency had 34 active projects with more than …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communitySchuyler Heights Fire District – Claims Processing (2014M-124)
Schuyler Heights Fire District Claims Processing 2014M124
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … Services is responsible for providing temporary assistance to eligible individuals and families with social service and … agencies. Department managers did not implement procedures to review contractual performance measures to ensure that …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mBolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills were audited and … did not reconcile monthly credit card statements to individual receipts. The District incurred $116 in late … charges. Key Recommendations Require credit card users to submit adequate supporting documentation for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Town of Marbletown – Financial and Capital Planning (2017M-234)
… and reserve policy to adequately address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. … and capital needs, including the replacement of vehicles and equipment, infrastructure or the aging highway …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… of our audit was to assess the City’s hydroelectric power operations and software management for the period July … benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 totaled … an energy performance contract (EPC) for a hydroelectric power project based on inaccurate financial projections, and …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193