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Town of Dayton – Financial Condition (2013M-90)

… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …

https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180

Town of Springfield – Accounting Records and Reports (2020M-175)

Determine whether the Town of Springfields Town Supervisor maintained complete accurate and timely accounting records and reports

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice … The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330

Town of Russia – Financial Management (2014M-212)

… affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key … not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive funds as a result. The Board has typically underestimated …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Town of Louisville – Water User Charges (2015M-44)

… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to … or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)

… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … and that the Town does not enter into any contract in which a Town officer or employee has a prohibited …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373

Amityville Union Free School District – Payroll (2016M-155)

… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

Holland Central School District – Financial Management (2015M-58)

… in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The … and athletic fields. The District’s appropriations for the 2014-15 year were $17.6 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… for Administration (Assistant Superintendent) and BOCES officials did not: Develop and manage a comprehensive investment program or develop … program procedures. Prepare monthly cash flow forecasts and ensure available funds are invested in legally …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Brighton Central School District – IT Asset Management (S9-22-6)

… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. … inventories were not conducted and officials did not adopt a comprehensive written policy for IT equipment inventory. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, a smart television and an …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Town of Freedom – Financial Management (2021M-191)

… fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Spackenkill Union Free School District – Professional Services (2021M-89)

… professional services and entered into written agreements with service providers. Key Findings District officials did not always seek competition or comply with the District’s procurement policy when procuring … services are completely procured and in compliance with District policy, and that written agreements are entered …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

Town of Greene – Justice Court Operations (2021M-95)

… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected … federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District … Plan conference travel, including hotel reservations, in advance to obtain the best possible lodging rates. … …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35