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Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… or inappropriately granted exemption can cause inequity among taxpayers. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… forms or supporting documentation. Granted an ineligible exemption and did not correctly calculate granted exemptions. … Did not establish, by local law or resolution, one granted exemption. Key Recommendations The Assessor should: Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Glens Falls City School District - Financial Management (2019M-12)
Determine whether District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Richfield Springs Central School District - Fixed Assets (2019M-140)
… did not have asset tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… [read complete report - pdf] Audit Objective Determine whether: The Board and … As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 percent) were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonAllegany-Limestone Central School District - Financial Management (2018M-129)
… (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Town of Pelham - Information Technology (2019M-77)
… information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. … Board policies. Provide employees with annual IT security awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, breach notification and disaster recovery …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… and lacked effective oversight procedures. Water and sewer receivable control accounts were not reconciled to unpaid customer account … and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately segregate duties or …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if … 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and … the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialNewark Housing Authority – Information Technology (2017M-282)
… and procedures to adequately safeguard information technology (IT) assets for the period April 1, 2015 through … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library … public library. The Library, which serves a population of approximately 20,600, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… to determine if officials provided adequate oversight of financial activities to ensure that resources were properly … Prepare and review bank reconciliations and monthly financial reports. Audit and approve bills prior to payment … Walton Fire Department Financial Operations 2017M242 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Great Neck Union Free School District – Fuel (2016M-82)
… Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
Charter School of Inquiry Student Enrollment and Billing 2017M74
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionCanastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. … Canastota Central School District Payroll 2016M56 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48City of Geneva – Financial Management (2015M-105)
… to finance operations, and overall fund balance levels, therefore, decreased significantly. Officials did not …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Rye City School District – Payroll and Leave Accruals (2016M-169)
… evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all … Rye City School District Payroll and Leave Accruals 2016M169 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169