Search
Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Determine whether Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) officials ensured … funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned … available for BOCES’ use. Officials were not aware of the unreturned funds until we notified them in January …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… School District (District) officials adequately managed network user accounts and developed an information technology … Key Findings District officials did not adequately manage network user accounts or develop a written IT contingency … As a result, officials had active but unneeded network user accounts that could be used as entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationPelham Union Free School District – Information Technology (2021M-134)
… and permissions to determine whether they were appropriate or needed to be disabled. 33 individuals who left employment … distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andPrattsburgh Central School District – Financial Management (2020M-108)
… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the … Determine if the Board of Education Board and Prattsburgh Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize … an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … card. Budget-to-actual results in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and include a specific individual responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26City of Johnstown – Financial Management (2020M-134)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Village of Wappingers Falls – Board Oversight (2023M-70)
… provided adequate oversight over financial operations and capital projects. Key Findings The Board did not provide adequate oversight over financial operations and capital projects. As a result, the Board did not have … sufficient information to oversee financial operations and capital projects. The Board was unaware of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … late. There was no independent verification that funds have been accounted for and transparency was diminished. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual … inaccuracies in the accounting records and develop plans to address uncollectable receivables. File delinquent AFRs …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Randolph Central School District – IT Asset Management (S9-22-22)
… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and were not … cameras and one camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23East Quogue Union Free School District – IT Asset Management (S9-22-8)
… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Town of Tioga – Long-Term Planning (2022M-181)
… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Chatham Central School District – Financial Management (2023M-11)
… consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … but the average annual workers’ compensation expense is $79,756. Key Recommendations Use reasonable appropriation … estimates and do not appropriate fund balance that is not needed. Maintain reserves at reasonable levels. Except …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Accurately record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … property tax collections within required timeframes or in a timely manner. Remit real property tax collections … Clerk was unable to provide the 2019 accounting records for real property taxes. Therefore, we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80