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Town of Westfield - Real Property Acquisition (2019M-119)

… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119

Fort Ann Central School District - Fund Balance Management (2018M-119)

… Audit Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the … in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119

Tuckahoe Common School District - Financial Condition (2018M-191)

Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191

Town of Clarkson - Justice Court Operations (2018M-57)

… Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and timely recorded and deposited. Court personnel did not properly enforce pending tickets. As … the DMV. Key Recommendations Provide adequate oversight of Court operations. Issue complete receipts and properly record …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57

Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

… an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost

Village of Palmyra - Financial Management (2019M-94)

… managed fund balance based on accurate financial records and reports. Key Findings The water and sewer funds … policy. The Board did not audit the Clerk-Treasurer’s records and reports or identify and address improper … practices that resulted in inaccurate accounting records and reports. Key Recommendations Adopt realistic …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate … not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)

… the State Comptroller. The Board did not initiate annual audits of the Supervisor’s records. Key Recommendations The … or consider resigning from office. Initiate annual audits of the Supervisor’s records as required by Law. …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192

Stillwater Central School District – Payroll (2017M-104)

… Purpose of Audit The purpose of our audit was to determine whether District employees received only the … Saratoga, Rensselaer and Washington. The District, which has approximately 1,080 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104

West Seneca Fire District #1 – Purchasing (2017M-272)

… Purpose of Audit The purpose of our audit was to determine whether District … obtain and retain quotes for 10 purchases totaling $64,000 as required by their procurement policy. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272

Town of Chester – Time and Attendance Records (2017M-287)

… October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287

Island Trees Union Free School District – Overtime (2016M-389)

… approximately $58.6 million. Key Finding The District does not have written overtime procedures, and employees are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389

Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)

… Purpose of Audit The purpose of our audit was to review the District’s controls over the computer inventory it rents …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventory

Valley Central School District – Financial Condition (2014M-58)

… Purpose of Audit The purpose of our audit was to review the District’s … approximately $90 million. Key Findings Fund balance has declined as a result of planned operating deficits and … budgets. Key Recommendations Closely monitor the use of unrestricted, unappropriated fund balance. Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58

Summitville Fire District – Financial Activities (2016M-395)

… Summitville Fire District is a district corporation of the State, distinct and separate from the Town of Mamakating, and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… City’s payroll procedures for the period January 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population of approximately 8,700. … approximately $13.8 million. Key Findings The Council did not establish written policies and procedures for preparing …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)

… compensation-related payments for the period July 1, 2014 through February 22, 2016. Background The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The District, which … approximately $40.1 million. Key Findings The Board has not adopted a payroll policy. The Board did not formally …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefit

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