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Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)

… to closely monitor cafeteria operational costs and control costs, where possible. Monitor the MPLH and consider taking measures to move toward the industry standard for MPLH. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m

The Academy Charter School – Board Oversight (2014M-295)

… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background The … The Academy Charter School Board Oversight 2014M295 …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… Trustees (Board) transparently planned and monitored the pool capital project (Project). Key Findings The Board did … audit village stamford pool capital project planning monitoring …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and disbursement … The Clerk-Treasurer performs all financial duties relating to collecting and disbursing Village money, as well as … Board did not certify the list of unpaid water accounts to be re-levied. Key Recommendations Establish and implement …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria that serves 535 students and 111 employees, is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

Great Neck Union Free School District – Fuel (2016M-82)

… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its fuel … accountability and there were no written procedures to provide guidance to employees. Officials did not investigate variances …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Charter School of Inquiry – Student Enrollment and Billing (2017M-74)

… supported. Certain billings to school districts of residence were not accurate. School officials did not retain … for billing. Credit back money due to school districts of residence as a result of errors made on billings. Contact the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74

Village of Homer – Purchasing and Credit Cards (2017M-112)

… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the … by the Mayor and a Trustee, or by two Trustees, prior to the purchases being made. The Board did not adopt a policy … Key Recommendations Distribute the procurement policy to all department heads and applicable staff to ensure they …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

Village of Fayetteville – Information Technology Policies (2017M-47)

… June 1, 2015 through December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in … County and has a population of approximately 4,400. The Village is governed by an elected five-member Board of … recovery and password security management. Eight former Village Fire Department personnel had active user accounts …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Binghamton City School District – Financial Condition (2013M-242)

… controls. District officials and Central Business Office (CBO) representatives meet regularly to monitor and evaluate …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Town of Newfane – Supervisor's Financial Records (2017M-7)

… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records and reports for … Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and perform the … The Supervisor did not provide monthly financial reports to the other Board members. A property tax payment totaling …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… applicants provided documentation required to grant an exemption or maintain the documentation. Of the 278 property … needed to verify eligibility and the Assessor’s exemption calculation. Because each exemption impacts the tax roll, a miscalculated or …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the District has an … from our audit include: The Assistant Superintendent for Business (Assistant Superintendent) did not maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million. Key Findings The Treasurer … does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Town of Pelham - Information Technology (2019M-77)

… officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Town of Lloyd - Financial Condition (2019M-108)

Determine whether the Board and Town officials effectively managed financial condition

https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108

Town of Saranac - Cash Management (2019M-32)

… officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a … to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested available … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32