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Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… [read complete report - pdf] Audit Objective Determine whether the Board: …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund … (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Margaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Lloyd - Financial Condition (2019M-108)
… practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Pelham - Information Technology (2019M-77)
… awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… officials effectively managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry of … officials effectively managed the billing collection and enforcement of water and sewer charges …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Bemus Point Central School District - Financial Management (2019M-216)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.1 … of fund balance that was not used to finance operations. The District improperly restricted more than $260,000 in its …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and … with the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialMorristown Central School District – Information Technology (2021M-137)
… officials did not adequately manage network user accounts or develop an IT contingency plan that details how District … user accounts to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were … agreed with our recommendations and have initiated or indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… manage and monitor user accounts and permissions. As a result, the District has an increased risk that it could lose important data and suffer serious interruption in operations. District officials did not: Disable 74 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a … Project budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption calculation. … documentation to support eligibility and periodically verify that those granted exemptions qualify. Review data …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Superintendent) did not maintain a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority officials have established policies …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242City of Geneva – Financial Management (2015M-105)
… and has a population of approximately 13,200. The Common Council is the legislative and governing body. Budgeted … total approximately $24.2 million. Key Findings The City Manager did not use historical trends or prior year amounts when producing budgets for 2012-14, and the Council, therefore, adopted unrealistic budgets. Fund balance …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105