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Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The Board did not effectively manage … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … whether the Town Board Board effectively managed the Town of Lockes Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control … confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Hewlett Bay Park – Financial Management (2022M-30)
… was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30West Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Shelter Island Union Free School District - Fund Balance (2020M-23)
… (6 percent) from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Brocton Central School District – Financial Management (2023M-44)
… did not properly manage fund balance and reserves . As a result, the Board and District officials were not … District officials: Overestimated budgetary appropriations by an annual average of $1 . 3 million (8 percent) and … Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… officials adequately managed and monitored network user accounts in order to help prevent unauthorized use, access … did not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or loss. … that officials did not: Disable 17 unneeded network user accounts, including seven former employee accounts and 10 …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City … million. Key Findings The Community Development Department did not routinely obtain information showing the number of … Department does not have a process in place to determine when it is appropriate to write off delinquent loans that are …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Sherman Central School District – Claims Processing (2016M-352)
… French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… and if a retiree is identified as deceased, the secretary contacts any dependents. However, if the spouse of a deceased … and eligibility information and comparing enrollees’ Social Security numbers against the Social Security Administration database. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceWest Islip Union Free School District – Payroll (2016M-78)
… not certify the payrolls until after the checks have been printed and distributed. Key Recommendations Segregate … that the ASB certifies the payrolls before checks are printed and distributed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, … guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four allowed by their collective …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… 1, 2014 through November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is … approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a seven-member Board of … Western Suffolk Board of Cooperative Educational Services Budget …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andMorris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Alfred – Incompatible Duties (2021M-99)
… the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town Board (Board) and Supervisor properly … did not properly monitor, the bookkeeper. The Supervisor appointed the Town Clerk (Clerk) as bookkeeper which is an … the Town of Alfred Town Supervisor Supervisor properly appointed and the Town Board Board and Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate … Determine whether the Monroe County Airport Authority Authority Board Board provided adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Boylston – Procurement (2021M-56)
… methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases … services. Maintain appropriate supporting documentation to show information gathered and conclusions reached to support …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the Town’s annual audit reported …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 … the Treasurer’s duties or provide greater oversight as a compensating control. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141