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Town of Corning – Financial Condition (2020M-13)
… complete report - pdf ] Audit Objective Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets that underestimated revenues …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Oneida City School District – Information Technology (2020M-80)
… agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Village of Arkport - Information Technology (2019M-203)
… of maintaining physical security and protecting PPSI. District officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, … are approved by all parties as required by policy. Review accounting records to ensure that receipts and disbursements … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
… complete report - pdf] Audit Objective Determine whether the Board and Town officials properly managed finances by … our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did not … and capital plans to help guide the budget development process or establish reserve funds to help finance future …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Liverpool Central School District – Information Technology Assets (2020M-59)
… cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … Ensure IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… overestimated resulting in increasing fund balance levels and the District did not use all of the fund balance … funds as a financing source to fund one-time expenditures and reserves, pay off debt or to reduce District property … realistic estimates of appropriations. Periodically review and update the District’s multiyear financial plan for actual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Hilton - Financial Management (2020M-31)
… with our findings and recommendations and indicated they have begun implementing corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… Findings Village officials did not establish adequate time and attendance (T&A) controls; therefore, we could not … for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the … totaling $3,979, was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … law. We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Tioga County Industrial Development Agency (TCIDA) Board of Directors (Board) and Executive Administrator … adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… The Board did not ensure Company claims were audited on a monthly basis as required by its bylaws. The Board … take corrective action. Appendix B includes our comment on an issue raised in the Company’s Response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Alexander Central School District – Financial Condition (2015M-227)
… our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. … Board of Education. General fund appropriations for the 2015-16 fiscal year total $17 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting … The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Schenevus Central School District – Budgeting (2014M-123)
… fund balance is in compliance with the legal limit. Review all reserve balances and determine if the amounts are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Village of Nissequogue – Information Technology (2015M-31)
… approximately $1.8 million. Key Findings Village officials have not designated an information technology (IT) …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Brighton 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-s9-22-6Phoenix 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-s9-22-20X.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: If a vendor … the vendor to the New York State Vendor Self-Service Portal webpage at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts