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Village of Margaretville - Fiscal Management (2018M-78)

… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Town of Davenport - Transparency (2018M-85)

… maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial condition and file the annual report with OSC. The Clerk did not maintain a complete and … reports to the Board and file the required annual report with OSC. The Clerk should maintain timely and more detailed …

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85

Putnam Central School District – Fund Balance Management (2020M-27)

… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were consistently … District’s multiyear financial plan for actual operating results. Except as specified in Appendix A, District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Liverpool Central School District – Information Technology Assets (2020M-59)

… cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … Ensure IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Town of Corning – Financial Condition (2020M-13)

… that benefits taxpayers. Town officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Alexander Central School District – Financial Management (2020M-64)

… $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Oneida City School District – Information Technology (2020M-80)

… whether the Oneida City School District’s (District) network was adequately secure to protect the student … use, access and loss. Key Findings The District’s network was not adequately secure to protect the SIS against … activity, increasing the likelihood of the District’s network being exposed to malicious software. A written …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Town of Greenville – Tax Collector (2020M-81)

… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Town of Bennington - Financial Management (2019M-249)

… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

Village of Arkport - Information Technology (2019M-203)

… Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT security … of maintaining physical security and protecting PPSI. District officials generally agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203

Village of Hilton - Financial Management (2020M-31)

… report - pdf] Audit Objective Determine whether the Board and Village officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board could improve its … Determine whether the Board and Village officials adopted realistic budgets and …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Village of Port Chester - Dual Employment (2018M-91)

… 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Genesee Valley Central School District - Financial Management (2019M-231)

… fund policy was not comprehensive and three reserves with balances totaling $1.3 million were generally not being … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

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