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Indian River Central School District – Financial Condition Management (2022M-92)
… and the current findings and recommendations are similar to our November 2016 Financial Condition audit report. While … the prior audit recommendations, they must continue to improve their management of financial condition, otherwise more taxes will be levied than are needed to fund operations. From 2017-18 through 2020-21, the Board: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mVillage of Mexico – Financial Management (2023M-170)
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … Appropriated fund balance of $216,780 that was not needed to fund operations due to operating surpluses. This practice contributed to the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170North Tonawanda City School District – Information Technology (2023M-102)
… agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… $448 based on recent purchases, and one iMac that did not have a cost, could not be located. One scanner and one … of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive written policy for IT … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Silver Creek Central School District – Financial Management (2022M-153)
… the impression the District would have operating deficits when it had operating surpluses; the swing in operational …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… the information may be obtained by subpoena. In accordance with New York State Civil Practice Law and … Duces Tecum to be served on a bureau or department of the State of New York must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for actions …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's and the … records and reports. The Supervisor’s monthly reports to the Board did not contain sufficient detail to allow the Board to make sound financial decisions. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… and services totaling approximately $268,000 and did not have a current contract with the IT consultant. Multiple game …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … appropriating fund balance that is not needed and not used to fund operations. Reduce the amount of unrestricted general …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and … provided inaccurate and unsubstantiated information to the Board. The Board has not ensured the maximum occupancy of tenant housing units to qualified applicants. The Authority’s IT system recently …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Dix – Justice Court Operations (2022M-06)
… recording and reporting errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court … issued receipts, and allowed the Court clerk (clerk) to delete or modify transactions without supervisory approval … log. 186 adjudicated cases were not accurately reported to the DMV. Justice Gregory had a shortage totaling $119 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Erie County Probation Department – Restitution Payments (S9-20-11)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. 10 of the 30 … for the source of the funds that could potentially be used to pay unsatisfied restitution orders. In addition, officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Village of Watkins Glen – Justice Court Operations (2021M-146)
… Village officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … was made by members of the finance committee prior to payment. The finance committee did not complete an annual … for receipts and procedures for monitoring credit card use to promote accountability and responsibility and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … The Board did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had … comprehensive multi-year financial and capital plan to adequately address the Town’s long-term operational and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
… properly managing the District’s fund balance levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 … are still well above amounts allowed by law. Two reserves have excess balances totaling $450,000, based on their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… all of these resources and transactions in the sewer fund does not allow for capital activity to be appropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Morehouse – Records and Reports (2021M-182)
… to the Town Board (Board). Because the Board did not have complete, accurate and timely financial information, its … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182