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Brighton Central School District – IT Asset Management (S9-22-6)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 6 percent of the …
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)
… (Board) did not adopt written policies and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of … former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly collect, disburse …
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)
… monthly cash flow forecasts or ensure interest rate quotes were solicited to maximize interest earnings. Key …
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)
… [read complete report – pdf] Audit Objective Determine whether Amherst Central School … officials secured user account access to the network and managed user accounts and permissions in financial and … accounts had unnecessary network administrative access. Application user accounts or properly restrict permissions in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) … audit school district patchogue medford …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Red Hook - Financial Condition (2018M-171)
… to ensure reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of … 39 percent less than budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Akron Central School District - Financial Management (2018M-195)
… maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably funded and use the debt reserve funds to pay related debt. District officials disagreed with us in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Village of Margaretville - Fiscal Management (2018M-78)
… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Village of Hobart - Board Oversight (2018M-88)
… implement compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual … annual financial report and supporting records. Explore selling the unused properties or consider placing these …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Webster Central School District - Financial Condition (2018M-109)
… by adopting realistic budgets and ensuring unrestricted fund balance remained within statutory limits. Key Findings District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town of Greenville – Tax Collector (2020M-81)
… Law). The Tax Collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… counts, deposits and reports cash receipts and prepares, signs, reports and maintains a manual ledger of checks. The … not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company …
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)
… were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine whether … more than $17,000, including approximately $3,200 that District officials did not find prior to our audit. District officials did not competitively bid a public works contract totaling more than $115,000. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… did not ensure that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to payment. We reviewed 532 credit card charges totaling … exceptions: 424 charges totaling $99,308 were paid prior to audit and approval by the claims auditor. 166 charges …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Southampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Village of Elmira Heights – Claims Auditing (2024M-44)
… 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, … of all claims. Ensure quotes are obtained and attached to the claims to help ensure competition is sought in accordance with the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. Background Dutchess County (County) has approximately 297,000 residents, 20 towns, eight … Dutchess County Financial Condition 2013M370 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Erie County Water Authority – Information Technology (2018M-9)
… January 1, 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation … is governed by three Board members, appointed by the Erie County Legislature. Key Findings The Authority has 696 … Erie County Water Authority Information Technology 2018M9 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9