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Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland … Ashland. Had Chemung officials monitored costs associated with the Agreement, Chemung may have avoided incurring … Agreement’s effectiveness. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Islandia – Procurement (2021M-203)
… report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to … policy. Village officials purchased: $1 million of goods and services from 18 vendors and 10 professional … interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval when …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Minetto – Information Technology (2022M-9)
… and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency … are disabled in a timely manner. Adopt written procedures for user accounts and permissions and a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Minerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60New York Mills Union Free School District – Procurement (2020M-79)
… District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … No written or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. … District officials sought competition for the purchase of good and services not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control … installed software to an authorized software inventory list. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Hewlett Bay Park – Financial Management (2022M-30)
… of the ensuing year’s budget. Underestimated revenues by a total of $420,341 and overestimated expenditures by a total of $608,117. Budgeted for a large operating …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30West Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Shelter Island Union Free School District - Fund Balance (2020M-23)
… Surplus fund balance levels exceeded the statutory limit by at least 5.4 percentage points from fiscal years 2015-16 … from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Brocton Central School District – Financial Management (2023M-44)
… the Brocton Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $1 . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials adequately managed and monitored … 17 unneeded network user accounts, including seven former employee accounts and 10 accounts not used by active …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42City of Oswego – Community Development (2015M-108)
… City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Sherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… 2016. Background The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio … operates three schools with approximately 817 students, is governed by an elected nine-member Board of Education. … The account clerk reviews the obituaries and if a retiree is identified as deceased, the secretary contacts any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceWest Islip Union Free School District – Payroll (2016M-78)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August … by an elected seven-member Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a seven-member Board of Education elected by the boards of … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-and