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Holland Central School District – Claims Audit (2021M-210)
… audited before payment. Key Findings The Board did not ensure that claims were adequately supported and properly … the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … our findings and recommendations and indicated that they have initiated or planned to initiate corrective action. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District buildings. Accounts and badges that are … process, including background checks, the District did not have an adequate process for granting access to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Appropriated fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s … federal regulations. The Board and District officials have not developed a formal, written multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves … for all three fiscal years we reviewed. District officials have not created multiyear financial or capital plans. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306State Agencies Bulletin No. 663
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … adjustment. Affected Employees Employees who are currently in or have been in Bargaining Unit 01 at any time since 4/1/03 with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/663-new-york-state-correctional-officers-police-benevolent-association-incTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, monitoring and … County Legislators. Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County Area … all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … are approximately $3.8 million. Key Findings The Board did not adopt realistic budgets, did not adequately monitor and … period. The general town-wide and highway part-town funds have had operating deficits during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council … and $35 million, respectively. Key Findings The City did not adopt a comprehensive procurement policy. As a result, … who were paid $164,613. City officials also did not have a written agreement with one of eight professional …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire and … himself from voting on the contracts. The Board did not hold a public hearing for the ambulance contract. Town … company recuse themselves from voting on matters that they have an interest in. Consider holding a public hearing when …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… employees (PTEs). Key Findings The Board and officials did not properly approve or monitor agreements for PTEs . … completed a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not … with our findings and recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollRensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … repairs of approximately 60 County-owned bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written plan for bridge maintenance; however, it has …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … 30, 2012 were $1.3 million. Key Findings The Board did not provide adequate oversight of the Treasurer, who did not … cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate to …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Bovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly managed the … appropriations totaled $95,380. Key Findings The Board has not formally established capital reserves. The District does not have an equipment replacement schedule and there is no …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Village of Horseheads – Collections (2023M-169)
… timely and intact. Key Findings Village officials did not properly record or deposit all collections in a timely … deposited until we identified the discrepancy, or seven to 11 months after collection. The Board of Trustees (Board) … generally agreed with our findings and indicated they have initiated, or plan to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… an IT contingency plan. Key Findings BOCES officials did not adequately secure nonstudent network user accounts, … safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated … officials agreed with our findings and indicated they have initiated corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Butler – Financial Management (2024M-119)
… (TOV) fund balances. Key Findings The Board did not effectively manage the Town’s fund balances. As a result, … fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Tompkins Fire District – Board Oversight (2023M-33)
… financial activities. Key Findings The Board did not provide adequate oversight of the District’s financial … in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … District officials generally agreed with our findings and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Silver Creek Central School District – Financial Management (2022M-153)
… Key Findings The Board and District officials need to improve their budgeting practices and transparency. … 2016 audit identified similar deficiencies, officials did not effectively implement corrective actions. As a result, … which gave taxpayers the impression the District would have operating deficits when it had operating surpluses; the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Key Findings Credit card charges we reviewed were not properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid School purpose . When credit … officials generally agreed with our recommendations and have initiated corrective action. See Appendix B for our …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71