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Canastota Central School District - Financial Condition Management (2019M-174)
… [read complete report - pdf] Audit Objective Determine whether the District … plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mCortland County - Financial Management and Reporting (2019M-162)
… deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct the …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Gates-Chili Central School District - Financial Management (2019M-53)
… circumvented the statutory limit on surplus fund balance by making more than $12 million in unbudgeted year-end … to capital projects and reserves, overstating encumbrances by $827,000 and not using $5.3 million in appropriated fund … and unemployment insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Town of Yorkshire – Financial Management (2021M-109)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … indicated in Appendix A, Town officials generally agreed with our findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Lake Pleasant Central School District - School District Website (S9-19-36)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … and corrective action plan (CAP) to the external audit in an easily accessible location. Officials did not prepare: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… the operation of a bona fide agricultural or horticultural production carried on for profit. The Assessors did not …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked … accordance with the Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the Village … policies and procedures to provide adequate guidance for the billing, collecting and enforcing of water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Greenville Fire District - Fixed Assets (2019M-223)
… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over $44,000 were not listed on the District’s inventory list. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223State Agencies Bulletin No. 180
… Purpose To provide information about a new Reveal report and to provide instructions for agencies Affected Employees … To provide information about a new Reveal report and to provide instructions for agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsNorth Syracuse Central School District – Professional Services (2022M-34)
… District (District) officials sought competition for the procurement of professional services and entered into … District officials entered into written agreements with the 15 professional service providers we reviewed, they did … As a result, services may not have been procured in the most economical manner and in the best interest of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Little Flower Union Free School District – Fixed Assets (2022M-78)
… unaccounted for. These assets include nine desktop and 17 laptop computers. The fixed asset policy was not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Audits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, economy and efficiency Internal … Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits are completed in accordance …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsAccounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in … and various other sections of the State Finance Law. The New York State Financial Cycle. New York State Financial Accounting using the budgetary … responsibility for prescribing methods of accounting New York State Financial Cycle New York State Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they … were entitled to. Incorrectly calculated 61 percent of the unused vacation leave, sick leave and retirement … and employment contracts (contracts). Consult with legal counsel about recovering payments that are inconsistent with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… and additional entry points that could have been used to inappropriately access the network and view personal, … sensitive information (PPSI), make unauthorized changes to records, deny legitimate access to electronic information, or gain access to or control over …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mMorris Central School District – Fund Balance Management (2023M-47)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the … fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 percentage points) to $2 million (21 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of German – Supervisor’s Records and Reports (2023M-54)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings … did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … annual financial report (AFR) and the tax cap form late with the Office of the New York State Comptroller (OSC). Did …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… not enforce these goals if not achieved. No practices were in place to ensure penalties were assessed when warranted. No formal written policies and procedures were in place for officials to monitor whether loan disbursements … the revolving loan fund program. Except as specified in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationLaFargeville Central School District – Information Technology (2021M-192)
… adequate information technology (IT) controls over physical IT assets and nonstudent network user account … officials did not establish adequate IT controls over physical IT assets and non-student user account access to the … components that cost $9,266 could not be found. No physical access or environmental controls over the server …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192