Search
Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 … $2 million. Key Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… were unrealistic and appropriated fund balance was not used. Appropriations exceeded expenditures by $11.1 … or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementVillage of Mill Neck – Financial Management (2014M-358)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … for the 2014-15 fiscal year. Key Findings The Board has not established adequate policies and procedures or provided … policy that establishes reasonable levels of fund balance to be maintained to meet the Village’s financial needs.> …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring … $9.6 million. Key Findings District officials did not always seek competition for professional services. The … Monitor the procurement of professional services to ensure compliance with the District’s policies and all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, … $77.6 million. Key Findings District officials did not consistently adhere to written policies for obtaining …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial … through 2015, officials used one-time financing sources to fund recurring expenditures, adopting budgets that were not structurally balanced by appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… designed effectively. Key Findings District officials did not ensure user access controls were appropriate and secure. … Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Buffalo City School District - Charter School Tuition Billing (2019M-122)
… (PECA) was accurate. Key Findings District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Camden Central School District - Claims Audit Process (2019M-124)
… the claims auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims … Report the results of the claims auditing process directly to the Board. Key Recommendations Ensure no claims, other than those allowed under law, are paid prior to the claims auditor’s audit and approval. Ensure all claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … for 2015 were $669,295. Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Tyre - Long-Term Planning (2019M-61)
… needs and funding sources. Key Findings The Board did not develop: Comprehensive multiyear financial or capital … A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for … and estimates of highway and bridge related expenditures to the Board, as required. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… requirements. Key Findings District officials did not properly maintain e-records in accordance with applicable … original format, intact, in a directory or filing system to maintain the records’ integrity, as required. Adopt an … that unauthorized changes or modifications could be made to District records without detection. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… were timely and, with the exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank … Recommendations The Board should: Ensure that the payroll account balance shown on the District’s books represents the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Key Findings The controls over claims processing were not always effective. As a result, the purchasing agent … Recommendations Enforce the District’s policy that does not allow confirming purchase orders. Approve claims for … and have initiated or indicated they planned to initiate corrective action. … MattituckCutchogue Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, … $11.5 million. Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written employment contracts and not supported by written documentation. The former …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … significant variances in appropriations. The District does not have a documented fund balance policy or capital plan. The Treasurer has not filed the District’s annual financial report since 2012. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures and … million. Key Findings The Board and the claims auditor did not ensure that the District only paid for travel and … were necessary and as limited by contract. The Board has not established maximum rates for lodging. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andLakeland Central School District - Reserves Management (2019M-113)
… properly managed reserves. Key Findings The Board did not adopt written policies establishing the financial … of claims. The Business Official’s report of reserves did not comply with some requirements of the Board’s policy. Key … an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113City of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the … through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the … condition and un-reconciled bank accounts, the Council did not take action to correct the City’s financial information. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Bovina Fire District – Fund Balance (2015M-138)
… not formally established capital reserves. The District does not have an equipment replacement schedule and there is … capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138