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Corning City School District – Claims Auditing (2023M-105)
… School District (District) claims auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately $19.5 million and determined that: The claims auditor, who is an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … Appendix B includes our comments on the issues raised in the District’s response letter. 1 Refer to the Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide for net … create and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and reported a total of 1,666 and 1,876 FTE jobs, … and assistance framework (framework) and provide a standard exemption policy. Ensure projects are approved with …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… records and reports. File AUDs and tax cap forms in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Sidney Central School District - Financial Management (2019M-243)
… Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of … and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its statutory limit in all … reserve balance as of June 30, 2019, the District’s recalculated surplus fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Islip Fire District – Financial Condition (2020M-25)
… as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Village of Dering Harbor – Board Oversight (2020M-29)
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… Agriculture and Markets Law (AML). As a result, consumers are at increased risk of paying more than necessary for goods …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… Agriculture and Markets Law (AML).As a result, consumers are at increased risk of paying more than necessary for goods …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… financial activities. Board members typically review bills after payments have already been made. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. Background The Arkville Fire District is a district corporation of the State, distinct and separate … policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Vestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andConesus No. 1 Fire District – Internal Controls (2014M-46)
… the Board has not adopted other policies or procedures for financial operations such as cash receipts and … of internal controls, including policies and procedures for segregation of duties, annual review of the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Quogue Union Free School District – Financial Condition Management (2017M-196)
… Board and District officials effectively managed general fund balance for the period July 1, 2012 through June 30, … adopting budgets that overestimated appropriations by an average of about $874,000 (13 percent) from 2012-13 through … the legal limit. Adopt realistic annual budgets based on historical or other known trends. Review the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m