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Wyoming Central School District – Professional Services (2020M-152)
… $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations … circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Central Square Central School District - School District Website (S9-19-29)
… report - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its resources to … Determine whether the Central Square Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Saranac Central School District - School District Website (S9-19-30)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTown of Smyrna – Claims Audit Process (2022M-161)
… bidding requirements. Town officials may have saved $4,246 in fuel costs (9 percent) if they had used the New York State … authorize the pre-payment of utility service claims. As a result, four claims totaling $1,267 were paid prior to the … requirements. Pass a resolution to authorize the payment in advance of the audit of claims for utility services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than … decreased by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionSandy 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 … fund plan, it was outdated and has not been adopted by the Board. Key Recommendations Ensure the EBALR is only … 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-43Town of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Portville Central School District - Financial Management (2018M-245)
… statutory limit by approximately $660,000 or 4 percentage points. Three reserve funds with combined balances of … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Shawangunk - Sewer District Charges (2018M-122)
… expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The District had an excessive fund balance … of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s average annual … Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Red Hook - Financial Condition (2018M-171)
… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … balance and using the excess funds as a financing source in a manner that benefits taxpayers. Revise the fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a … in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Fredonia Central School District - Financial Management (2018M-33)
… Key Findings The Board overestimated appropriations by more than $5.7 million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Village of Rushville - Board Oversight and Information Technology (2018M-118)
… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Complete payroll certifications. Invest money as allowed by law. Develop and implement IT policies and procedures. … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Davenport - Transparency (2018M-85)
… the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The … The Supervisor should maintain adequate records so that he can provide sufficient reports to the Board and file the … of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Village of Maybrook – Financial Condition (2020M-54)
Determine whether the Board and Village officials appropriately managed the Villages financial condition
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Liverpool Central School District – Information Technology Assets (2020M-59)
… could not locate three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Town of Hounsfield - Claims Auditing (2019M-215)
… for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board did not … 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-215