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Town of Bainbridge – Financial Management (2016M-332)

… to fund recurring expenditures, adopting budgets that were not structurally balanced by appropriating fund balance totaling $567,500. The Board has not established goals for the level of unrestricted fund …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332

East Moriches Union Free School District – Budget Review (B7-14-3)

… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Brookfield Central School District – Financial Condition (2014M-48)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Town of Liberty – Justice Court Operations (2016M-336)

… Manager to sign all disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336

Ellicottville Central School District – Purchasing (2014M-177)

… Office Manual. Ensure that the purchasing agent receives, reviews and retains appropriate purchasing documentation. … …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

Town of Orangetown – Overtime (2017M-48)

… Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 through July 19, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $73 million. Key Findings The … of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the District has an … from our audit include: The Assistant Superintendent for Business (Assistant Superintendent) did not maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)

… on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9

Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)

… on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internet

Town of Lansing – Information Technology (2022M-66)

… Board (Board) did not create adequate written IT policies for network user access, online banking and breach … The Board did not require IT security awareness training for computer users. Key Recommendations Review user access on … policies. Require periodic IT security awareness training for personnel who use Town IT resources. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… January 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

X.7 Overview – X. Guide to Vendor/Customer Management

… Sponsors. The use of Customers and the Customer File is not required for certain revenue transactions (e.g., point of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overview

Village of Speculator – Financial Condition (2013M-381)

… are approximately $1.7 million. Key Findings The Board did not develop sound revenue budget estimates. Unplanned …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381

Wayne Central School District – Transportation Department Operations (2021M-160)

… the transportation department’s operations in accordance with Board-adopted policies and procedures. District officials generally agreed with our recommendations and indicated they would take …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021m

Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)

… approximately $1.1 million. Key Findings The Board does not receive a report of disbursements made to property … of household in the Family Self-Sufficiency (FSS) did not certify that their families had not received cash welfare assistance in the previous 12 …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272

Whitesville Central School District – Information Technology (2021M-22)

… and information systems. Establish a written agreement with the Erie 1 Board of Cooperative Educational Services … for monitoring shared accounts. District officials agreed with our recommendations and indicated they have initiated or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22

Sayville Public Library – Treasurer (2016M-334)

… duties were indicative of those of a public officer, did not take an oath of office, which is a requirement for …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)

… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378