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

… has approximately 400 residents. The Village is governed by an elected three-member Board of Trustees. Budgeted …

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

Morristown Central School District – Information Technology (2021M-137)

… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop an IT … officials would respond to IT disruptions. Officials did not: Develop written procedures for granting, changing and … to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Haldane Central School District – Information Technology (2021M-84)

… 74 accounts included generic and former employee accounts. Create secondary user accounts, for three network user … network user accounts with administrative permissions and create secondary accounts to be used for non-administrative …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

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

… by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a … Project budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to …

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

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

… report – pdf] Audit Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select … totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 million lacked one or more pieces of …

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)

… could be lost, misused or stolen. Deficiencies identified from our audit include: The Assistant Superintendent for …

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)

Mastic Beach Fire District Cash Disbursements 2017M38

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

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal … resolution, one granted exemption. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216

Bolton Central School District - Fund Balance Management (2018M-249)

… appropriations and the amount of fund balance that will be used to fund operations based on historical trends or other … relevant information. Reduce unrestricted fund balance to within the statutory limit and use surplus funds in a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Madison Central School District - Reserves and Debt Service Fund (2019M-63)

… complete report - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 … Determine whether reserve funds and the debt service fund balance were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63

Glens Falls City School District - Financial Management (2019M-12)

… fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Richfield Springs Central School District - Fixed Assets (2019M-140)

… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

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

… minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key …

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

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated … by law. 1 Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based … collected are remitted to the Town. Town officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… and District officials ensured information technology (IT) assets were safeguarded. District officials accurately … adequate security policies and procedures to safeguard IT assets. District officials did not provide IT security awareness training for employees. As of February …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Allegany-Limestone Central School District - Financial Management (2018M-129)

… the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices included annually appropriating fund … (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129