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Lansing Fire District – Investment Program (2023M-62)
… Lansing Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Moriah Central School District - Medicaid Reimbursements (2019M-64)
… procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service providers did not document 1,769.5 scheduled …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Glens Falls City School District - Financial Management (2019M-12)
… increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory … which resulted in the increasing fund balance levels and the District not using any of the fund balance it … has not formalized or adopted a multiyear financial and capital plan. Key Recommendations Use surplus funds as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… America (FFA) extra-classroom activity (ECA) cash receipts and disbursements were properly accounted for. Key Findings … need to improve internal controls over FFA cash receipts and disbursements. We found: District officials did not … the required prior approvals. Key Recommendations Board and District officials should: Ensure an annual audit of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Grand Island - Information Technology (2019M-34)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … corrective action. Appendix B includes our comments on the issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Otsego County – Cost of Temporary Housing (2015M-97)
… temporary housing costs per capita and average cost per night are higher than in four neighboring counties. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Village of Afton – Board Oversight (2018M-28)
… the Board properly managed fund balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November … of Trustees, has a population of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Town of Colden – Highway Operations (2017M-127)
… Background The Town of Colden is located in Erie County and has approximately 3,200 residents. The Town is governed … Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without obtaining … maintenance logs for the department’s fleet of vehicles and equipment. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March … District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is … disbursements without adequate supporting documentation and proper documentation of approval. Student treasurers did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mPine City Fire District No. 1 – Board Oversight (2017M-166)
… State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected … Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve funds in accordance with law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Rutland Fire District – Board Oversight (2017M-262)
… Board of Fire Commissioners, provides fire protection and emergency rescue services to approximately 3,060 … monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank statements and canceled check images. The Board did not audit all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… audit was to determine whether the District procured goods and services in accordance with it its procurement policy and applicable statutes for the period July 1, 2015 through … purchases totaling $7,098 did not have requisition forms, and two purchases totaling $11,555 were made without prior …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Hendrick Hudson Central School District – Financial Condition (2013M-241)
… Central School District is located in Westchester County and includes the Town of Cortlandt and part of the City of Peekskill. The District is governed … The District’s budgeted expenditures for the 2011-12 and 2012-13 fiscal years were $69.8 million and $70.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Hancock Central School District – School Lunch Operations (2015M-176)
… ensured that meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through … District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Village of Sylvan Beach – Board Oversight (2013M-34)
… 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and … Village of Sylvan Beach Board Oversight 2013M34 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… sewer services for approximately 106,000 residential and commercial customers in the City and certain neighboring communities. Budgeted appropriations … the amount of liquid/slush waste trucked-in for treatment and disposal. The Administrator has not periodically sampled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Port Dickinson – Financial Condition (2014M-154)
… our audit was to assess the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February … The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Western Sullivan Public Library – Library Operations (2015M-156)
… Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan West Central School … fixed costs for operating its three buildings are high, and officials did not perform any comparative cost analysis … cost information by building. The Library’s circulation and number of patrons remain low. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156City of Geneva – Financial Management (2015M-105)
… Background The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common Council is the legislative and governing body. Budgeted appropriations for 2015 total … or prior year amounts when producing budgets for 2012-14, and the Council, therefore, adopted unrealistic budgets. Fund …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Village of Cayuga Heights – Board Oversight (2014M-292)
… Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. The Village is … to the bank statements. The procurement policy is outdated and the current process does not comply with the procedures … Reconcile cash in a timely manner using a standard format and ensure that accounting activity in the reconciliations …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292