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Town of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
Determine whether the Village of Montgomery Village Board of Trustees Board provided adequate oversight of the Treasurers office financial operations
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Hempstead – Compensatory Time (2021M-64)
… Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… not follow their procurement policy and seek competition for project related professional services totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTruxton Fire District – Board Oversight (2022M-123)
… activities and did not complete mandatory fiscal oversight training. The Board did not: Establish adequate controls over … through 2021. Had Board members attended the mandatory training, they would have better positioned themselves to … Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Attica Central School District – Financial Management (2022M-103)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not needed circumvents the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Scarsdale Union Free School District – Overtime (2022M-105)
… pdf] Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime … Determine whether the Scarsdale Union Free School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Phoenix Central School District – IT Asset Management (S9-22-20)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… complete report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Town of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant … comprehensive investment program or develop procedures for the operation of the investment program in compliance with …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… data and student information could be inappropriately altered, accessed, or used. In addition to sensitive control …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… The District did not: Have proper documentation to support that a bus purchase totaling $121,928 was … is maintained. Provide the claims auditor with access to District’s financial application to verify availability of funds and ensure pricing matches …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Marion Central School District – Procurement (2022M-3)
Determine whether Marion Central School District District officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance … Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m