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Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, … are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Carmel - Procurement (2019M-179)
… according to the purchasing policy and General Municipal Law (GML). Key Findings The Board-adopted procurement policy … according to the purchasing policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… to supporting teacher center activity records, accrual lists, time requests, substitute lists and the District’s policy. Except for minor … between District and State grant activities. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… officials appropriated unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 … in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Berkshire Fire District - District Operations (2020M-40)
… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Margaretville Central School District – Financial Management (2020M-46)
… June 30, 2019, surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, … deducted from surplus fund balance, it totaled almost $3.2 million, exceeding the statutory limit by approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46The Academy Charter School - Credit Card Expeditures (2019M-80)
… whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials … to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature or purpose of the … whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Buffalo City School District - Charter School Tuition Billing (2019M-122)
… tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, District officials … action to avoid a potential $1.7 million overpayment in 2018-19. The Board and District officials did not adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Dayton - Fund Balance Management (2019M-221)
… our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans … that those funds are self-sustaining. Develop and adopt comprehensive written multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the Board. The Board does not perform an annual audit of the Treasurer’s records. The Board does not properly audit all claims. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… checks because they are not returned with the Department’s bank statements. Key Recommendations Adopt written financial … financial transactions. Contact the Department’s bank and request that copies of canceled checks be returned with the monthly bank statements. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overTown of Hancock – Transfer Station Operations (2016M-255)
… The purpose of our audit was to determine if transfer station operations were self-sufficient for the period … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May … County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services … The District did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services … School District District maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Otego-Unadilla Central School District – Information Technology (2021M-178)
… user accounts. Officials did not provide IT security awareness training. The Board did not adopt a written IT … as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop … action. Appendix B includes our comments on issues raised in the THLDC’s response letter. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Monticello – Payroll (2022M-59)
… of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings Village officials … unclear Board resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the … of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Groton – Highway Department Asset Accountability (2022M-117)
… approval for all disposals or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen … Ensure the bookkeeper follows the requirements set forth in the Town’s capital asset policy and procedures for the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117