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Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Groton – Long-Term Planning (2022M-113)
… established long-term capital and financial plans to address the Town’s Highway Department equipment needs. Key … did not establish long-term capital and financial plans to address the Town’s Highway Department equipment needs . As a … established longterm capital and financial plans to address the Towns Highway Department equipment needs …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Marathon – Claims Audit Process (2022M-124)
… if they had been able to use the New York State Office of General Services contract pricing option. Key Recommendations … Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… $12,000 in charges did not have adequate support to show what was purchased. District officials also could have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… [read complete report – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls … audit hawthorne cedar knolls school financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionSandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Hebron – Fiscal Oversight (2015M-59)
… signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by statute. Annually conduct …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… our audit was to review the Town’s internal controls over salaries and benefits and over the billing and collection of … million. Key Findings The Board did not properly authorize salaries and benefits for all Town officers and employees. … ambulance user charges. Key Recommendations Authorize all salaries, wages and benefits paid to officers and employees. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Village of Monticello – Records and Reports (2020M-104)
… prepared for the Board of Trustees (Board) or department heads. Annual Update Documents (AUDs), which are the annual … reconcile bank accounts. Provide the Board and department heads with periodic financial reports. File AUDs, CTLs and …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Duanesburg – Financial Records and Reports (2020M-116)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not … reports to the Board. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Wyoming Central School District – Professional Services (2020M-152)
… complete report - pdf ] Audit Objective Determine whether Wyoming Central School District (District) officials used a … Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Central Square Central School District - School District Website (S9-19-29)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget, OSC audit report and CAP and a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Saranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Portville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled … $660,000 or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Determine whether the Tioga County Industrial Development Agency (TCIDA) Board of Directors (Board) and Executive … creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were … to the Board. Require the Administrator to track sales tax exemptions taken to ensure that they are within the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Shawangunk - Sewer District Charges (2018M-122)
… of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s average annual expenditures. Key Recommendations Consult with … Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Red Hook - Financial Condition (2018M-171)
… The policy did not define the time periods or means for which fund balance will be used and replenished. … reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… [read complete report - pdf] Audit Objective Determine if the Board of Fire … by an employee handbook, Board resolution, individual contract or collective bargaining agreement (CBA). Except as …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business development. Board-approved loans made from the …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216