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Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… scope period. Key Recommendations Continue to pursue areas that would generate additional cost savings through expansion …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Greece Central School District – Retiree Health Insurance (2016M-54)
… and compare enrollees to District records to ensure that the District is only paying for health insurance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial … Board of Cooperative Educational Services BOCES Real Property Leasing 2015M312 …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyWalton Central School District – Financial Condition (2014M-118)
… for 2014-15. The Board has not prepared and implemented a comprehensive multiyear financial plan based on reasonable estimates that project future revenues and expenditures. Key … fund balance appropriated to fund future budgets. Develop a comprehensive multiyear financial plan and update it …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Greenlawn Water District – Accounting Records (2015M-231)
… Maintain the District’s accounting records in a timely, accurate and complete manner. More effectively … and provide the Board with monthly financial reports that compare actual revenues and expenditures with the …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Cornwall Central School District – Financial Condition (2015M-148)
… Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and New … The Board has relied on appropriated fund balance as a financing source in the annual budgets, which reduced the District's unrestricted, unappropriated funds during that period. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Guilderland – Golf Course Collections (2017M-22)
… of the Department of Parks and Recreation reconciled the daily sales logs to his annual report of driving range fees. … Comptroller’s office on a timelier basis and include the daily sales logs with the annual report so that a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Genesee – Disbursements (2016M-433)
… The Town of Genesee is located in Allegany County and has a population of approximately 1,700. The Town is governed by … bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the … auditor to audit, the Supervisor's records. Ensure that monthly bank reconciliations are provided to the Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Corinth – Claims Auditing (2017M-102)
… The Town of Corinth is located in Saratoga County and has a population of approximately 6,500. The Town is governed by … and approved 22 claims totaling approximately $39,000 that did not contain sufficient documentation to determine … were for legitimate Town purposes. The Board did not adopt a resolution allowing eligible claims to be paid in advance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Owego – Financial Management (2015M-179)
… The Town of Owego is located in Tioga County and has a population of approximately 20,000. The Town is governed by … the general funds’ budgets because they were not based on a historical trend of actual results. The Town accumulated … Key Recommendations Develop reasonable revenue estimates that are based on a historical trend of actual results. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Orchard Park Public Library – Audit of Claims (2016M-191)
… in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s annual … and thorough audit of claims prior to payment and ensure that the Secretary documents its approval of claims in the …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Town of Stockton – Financial Management (2014M-90)
… Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is governed by … $1.3 million. Key Findings The Board did not adopt a policy to address the level of unexpended surplus funds; as … a reasonable level of surplus fund balance. Adopt budgets that included realistic estimates for appropriations. Develop …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is governed by … of duties, including oversight procedures. Ensure that water billing adjustments are approved by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… of our audit was to determine whether the Board ensured that cash disbursements were approved and for valid Company … District in Saratoga County. The Company is governed by a Board of Directors composed of five elected members. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… Determine whether professional services were procured in a manner to ensure the prudent and economical use of public … and awarding professional service contracts above a reasonable dollar threshold only after soliciting some form … guidance as to how competition should be solicited. Ensure that BOCES has written agreements with all professional …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalLittle Falls City School District - Financial Condition Management (2019M-67)
… District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a comprehensive multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Village of Gowanda - Sewer Financial Operations (2019M-199)
… approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, … sewer fund inequities. Key Recommendations Adopt budgets that include realistic revenue estimates. Review rates and …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Roosevelt Union Free School District - Information Technology (2019M-193)
… adequate controls to help prevent and properly respond to a malicious attack of the District’s Information Technology … (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. … Department staff. Adopt a disaster recovery plan. Ensure that computer users receive IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Town of Olive - Accrued Leave and Information Technology (2019M-84)
… for the use of leave credits or compensatory time. Ensure that employee handbook policies and the CBA are followed for …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Suffern Central School District - Financial Condition (2019M-145)
… five years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the … based on past settlement rates. The District does not have a comprehensive multiyear financial plan. Key Recommendations Adopt budgets that reflect realistic estimates for expenditures based on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145