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Town of Hounsfield - Claims Auditing (2019M-215)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board did not … totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice. The Board did … claims were adequately documented for appropriate purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Longwood Central School District – Overtime (2021M-126)
… District (District) officials appropriately approved and documented overtime for non-instructional employees. Key … Findings District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Whitney Point – Cash Disbursements (2013M-69)
… 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome … Village of Whitney Point Cash Disbursements 2013M69 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mSaranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Central Square Central School District - School District Website (S9-19-29)
… CAP and a comprehensive appended property tax report card. Should enhance transparency by: Posting all audit reports, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… use a competitive method to procure professional services or enter into written agreements with service providers. The … proposals (RFPs) as required by the District’s procurement policy. The remaining three professional service providers … Procure professional services in accordance with District policy. Ensure any deviations from the procurement policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies … for continuing operations as normally as possible during and after a major, unplanned incident. Since information … planning refers to the plans, policies, procedures and technical measures that enable the recovery of IT …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewAlfred-Almond Central School District - Financial Management (2019M-131)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund … June 30, 2018, surplus fund balance totaled $1.7 million and was 12 percent of 2018-19 appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users … Department of Corrections and Community Supervision DOCCS for sewer services …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalLake Pleasant Central School District – Claims Auditing (2021M-202)
… by adequate documentation, for appropriate purposes and properly audited and approved before payment. Key Findings We found the Board … ensured that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always … by adequate documentation for appropriate purposes and properly audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Belfast Central School District – Reserve Funds (2021M-135)
… reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135IX.7.J Final Reports – IX. Federal Grants
… listed in any final financial report should be traceable to SFS records. State agencies are required to reconcile state accounting records to federal award records before the final report is prepared …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsLiverpool Central School District – Information Technology Assets (2020M-59)
… whether the District effectively managed hardware and software inventory to ensure that information technology … Key Findings District officials did not maintain complete and accurate hardware or software inventory records and did not perform comprehensive inventory counts. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59