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Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is located in the Towns of … that benefits District taxpayers. … Van HornesvilleOwen D Young Central School District Financial Condition 2016M63 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure … Develop and adopt a policy that establishes procedures for approving and monitoring projects. Corporation officials …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mTown of Washington – Information Technology (2013M-164)
… the Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … Key Findings The Board did not adopt a comprehensive IT security plan or a disaster recovery plan. Without a proper IT security plan and a disaster recovery plan in place there …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Vestal – Capital Acquisitions (2013M-78)
… were $24.5 million. Key Findings Town officials did not always properly plan and finance the acquisition of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78East Rochester Union Free School District – Procurement (2022M-56)
… document that they properly sought required competition for 18 purchases as follows: Seven purchases totaling … written policies and clear and consistent regulations for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Town of Minetto – Information Technology (2022M-9)
… and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency … are disabled in a timely manner. Adopt written procedures for user accounts and permissions and a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Loan Payroll Deductions – Enhanced Reporting
… Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… complete report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project … Key Findings City officials properly planned and monitored the Project by: Establishing a sound process for overseeing …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Owasco – Highway Department (2020M-128)
… and Highway Superintendent (Superintendent) did not agree, in writing, to expenditures for highway repair and improvement. The Superintendent did … highway employees’ time worked was accurately accounted for. Key Recommendations Ensure the procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128South Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Brighton Memorial Library – Board Oversight (2015M-116)
… of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly invested at …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Alexandria Central School District – Financial Condition Management (2020M-109)
… Audit Objective Determine whether the Board and officials adopted reasonable budgets and adequately managed the … officials have not developed a long-term financial plan or a comprehensive reserve fund policy. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the Town of Decatur …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Reporting Workers' Compensation Benefits – Legacy Reporting
… can be paid to your employees in three different ways. How your employees are paid those benefits determines how you report their salary and service to us: All payments made … for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part salary paid by the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsSidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … and reduce them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a manner that benefits District taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Village of Dering Harbor – Board Oversight (2020M-29)
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Islip Fire District – Financial Condition (2020M-25)
… the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25