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Brocton Central School District – Financial Management (2023M-44)
… points or $1 . 2 million . Could not demonstrate that six reserves with balances totaling more than $2 . 2 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Mexico Academy Central School District – Procurement (2023M-75)
… Audit Objective Determine whether Mexico Academy Central School District (District) officials used a competitive … audit mexico school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… The State developed a comprehensive Capital Assets reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital assets. The Statewide Capital Asset … The State developed a comprehensive Capital Assets reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not … policies and procedures outlining the actions to be taken when loans are delinquent and other terms of the agreements …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of Orange – Budget Review (B20-2-14)
… the significant revenue and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of Orange is located in Schuyler County. Key Findings Our review took into … the significant revenue and expenditure projections in the Towns adopted budget for the 2021 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just … of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An … may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is generally responsible for the high level oversight of local government or school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleCanastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… employees received proper wages and overtime payments in accordance with contract terms and if leave was properly … $9,100 occurred with manual leave accrual entries. In addition, five employees had 21 time sheets lacking proper … record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGates-Chili Central School District - Financial Management (2019M-53)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations … experienced by the Town, unexpended surplus funds have increased even further in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy. Key Findings The Board did not always comply with its … for the purchase of security cameras. Adopt a procurement policy that included professional services. As a result, …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143East Islip Union Free School District - Financial Condition Management (2020M-24)
… complete report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings … Determine whether the Board and District officials provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementTown of North East – Internal Controls Over Information Technology (2013M-31)
… January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board is comprised of four Board members and the … Town of North East Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Saratoga County Probation Department – Restitution Payments (S9-20-12)
… report - pdf ] Audit Objective Determine whether the Saratoga County (County) Probation Department (Department) … Determine whether the Saratoga County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12South Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Bolivar-Richburg Central School District - Financial Management (2019M-17)
… appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17