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Town of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of … a taxpayer equity issue when a portion of the costs to construct water districts was paid for by taxpayers not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Village of Old Westbury – Justice Court (2017M-64)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Fallsburg Central School District – Financial Condition (2014M-33)
… Purpose of Audit The purpose of our audit was to examine the District’s … Findings The District adopted budgets that included plans to use fund balance which mostly went unused and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $1.7 million. During the audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andGeneral Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively managed fund balance. Key Findings … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Clarendon Fire Company – Financial Activities (2023M-50)
… did not maintain adequate supporting documentation for cash receipts, and fundraising cash receipts, totaling … Key Recommendations Maintain detailed financial records for each fundraising event and hall rental activity and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Lake Luzerne – Payroll (2022M-98)
… Lake Luzerne (Town) Town Supervisor (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor did not ensure payroll payments were accurate or in accordance with Town … Town officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Williamsville Central School District – Financial Management (2022M-193)
… it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Village of Solvay – Financial Management (2023M-49)
… – pdf] Audit Objective Determine whether the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Minetto – Information Technology (2022M-9)
… final report - pdf] Audit Objective Determine whether Town of Minetto (Town) officials ensured information technology … against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and … and accountabilities. Perform, or obtain, an annual audit of the Clerk’s records. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… officials complied with the District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting documentation and were properly audited before payment. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199X.4 Overview – X. Guide to Vendor/Customer Management
… record is correct to ensure timely and accurate processing of transactions, including purchase orders and payments. … Vendors are responsible for ensuring the accuracy of certain information on their vendor record, including … - Vendor Certifications ). Information on the summary tab of the vendor record is populated by data on the remaining …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewLoan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you will receive a notification letting you know … future payrolls. If the member has more than one loan, a single loan deduction amount will be provided for the total of all loans. Please use the new amount beginning on the next …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… TCIDA’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain required …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringBrighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library … failed to review the bank statements, reconciliations and investment statements. Key Recommendations Audit and …
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)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m