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City of Elmira – Financial Condition (2017M-90)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Sweet Home Central School District – Financial Management (2022M-166)
… encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not … including $2.8 million which was improperly restricted in a debt reserve as of June 30, 2021. The Board … action. Appendix B includes our comments on issues raised in the District’s response. … audit sweet home school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166East Meadow Union Free School – Overtime (2022M-118)
… Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a … year. District officials disagreed with certain findings in our report. Appendix C includes our comments on issues officials raised in their response. … audit school east meadow …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Ephratah – Accounting Records and Reports (2022M-138)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report … that included findings that the Town’s accounting records and reports were incomplete, inaccurate and could not be …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138East Quogue Union Free School District – IT Asset Management (S9-22-8)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the detail necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Ticonderoga Central School District – IT Asset Management (S9-22-23)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the details necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… accounted for. Specifically: A projector costing $599 and two Chromebooks with an approximate cost of $500 based on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two laptops (one costing $2,959 and one without costs recorded) and an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Village of Savona – Board Oversight (2015M-328)
… 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. … of the Mayor and all Board members and ensure that duties in the Clerk-Treasurer’s office are segregated properly, or …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Rochester Academy Charter School – Purchasing (2013M-144)
… Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is … We found that the School used restrictive practices in some of their purchases, which undermined the intent of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period … list of those employees who are issued credit cards and report this information to the Board at each … meeting. Ensure that credit card maximum spending and account credit limits are in accordance with the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Friendship Central School District –Procurement (2016M-175)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Uniondale Union Free School District – Information Technology (2023M-61)
… the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, we found that the Technology Supervisor did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling $2 million to the Town … the required timeframes. Accurately record and report real property tax collections. In addition, the Clerk was unable …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments. We reviewed policies … pay rates or Board of Trustees (Board) policy resulting in compensation errors totaling $5,188. Officials could not … to occur. Key Recommendations Ensure employees are paid in accordance with employment agreements, approved salaries …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… funds were returned, the funds were not available for the District’s use. Officials did not: Ensure the … be returned to the District. Establish written procedures for monitoring employees’ FSA and DCAP accounts and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planWatervliet City School District – Fiscal Stress (2014M-149)
… more than $740,000 above the total amounts authorized for two projects. District officials did not develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mAssessment and Collection of Selected Fees and Penalties
… project fees. As a result, the health and safety of New York State residents may be at risk and potential revenue is not …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties