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Town of Arietta – Budgeting (2016M-308)
… included future capital improvements for the Town-owned airport. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Thurman – Capital Projects (2016M-431)
… in the original salt shed contract, without change orders. The Board's failure to establish an adequate … compared to the approved budget. Approve all change orders prior to the commencement of work. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Greenport Union Free School District – Financial Condition (2014M-203)
… is located in the Village of Greenport in Suffolk County and is governed by an elected five-member Board of Education. … overestimated appropriations by approximately $3.3 million and did not use more than $789,000 of appropriated fund … exceeded the statutory limit for fiscal years 2011-12 and 2012-13. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. … and the credit limits on the individual cards ranged from $1,000 to $20,000. Not all credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Dayton – Financial Condition (2013M-90)
… January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a … Town of Dayton Financial Condition 2013M90 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Dansville Public Library – Procurement (2015M-225)
… of Audit The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 … through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, … the Towns of Dansville and Wayland in Steuben County. The Library, which is a school district public library organized …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … the Stockport Fire District to provide fire protection for the Town. The Executive Committee is responsible for the Company’s overall general and financial affairs. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTruxton Fire District – Board Oversight (2022M-123)
… (Treasurer), which include receiving and disbursing cash, signing District checks and maintaining the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Oswego City School District - Separation Payments (2021M-194)
… report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Beacon City School District – Information Technology (2023M-143)
… Beacon City School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. Unnecessary enabled network user accounts are additional entry points into a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Tioga Fire District – Board Oversight (2022M-170)
… report – pdf] Audit Objective Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … Determine whether the Tioga Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkSandy Creek Central School District – Reserve Management (2023M-43)
… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… report – pdf] Audit Objective Determine whether Village of Port Dickinson (Village) officials properly recorded and … inventories. Officials did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Albany County – Sexual Harassment Prevention Training (S9-23-05)
… audit statewide county albany …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … amount of unassigned fund balance and use the excess as a financing source to benefit District taxpayers by funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Athens - Town Clerk/Tax Collector (2018M-41)
… in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … $11,179 were deposited from between one to 33 days after receipt. In 2016, the Clerk deposited $37,036 in real property taxes from between one to 24 days after receipt. Bank reconciliations were not always prepared …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Fredonia Central School District - Financial Management (2018M-33)
… accumulated fund balance, the Board annually increased the tax levy and did not take steps to reasonably fund reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Webster Central School District - Financial Condition (2018M-109)
… the District’s finances by adopting realistic budgets and ensuring unrestricted fund balance remained within … balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109