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Truxton Fire District – Board Oversight (2022M-123)
… activities and did not complete mandatory fiscal oversight training. The Board did not: Establish adequate controls over … through 2021. Had Board members attended the mandatory training, they would have better positioned themselves to … Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Attica Central School District – Financial Management (2022M-103)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not needed circumvents the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … the Town of Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Town of Marathon – Town Clerk (2022M-143)
… – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … Determine whether the Town of Marathon Town Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Chemung – Conflict of Interest (2022M-176)
… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town … contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Village of Monticello – Records and Reports (2020M-104)
… accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax … were generally performed two to three months after the statement date. Periodic financial reports were not prepared for the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mLyncourt Union Free School District – Information Technology (2020M-121)
… generic, shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative permissions because the permissions were unneeded. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Davenport Fire District – Financial Activities (2020M-147)
… (District) officials established adequate controls to ensure that financial activities are properly recorded and … District officials have not established adequate controls to ensure that financial activities are properly recorded and … reported, and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Grand Island Central School District - School District Website (S9-19-31)
… did not post: Comprehensive budget-to-actual results in an easily accessible location. Corrective action plans … comprehensive budget-to-actual and internal audit results in a location easy to access. Prepare and post a multiyear … includes our comment on an issue District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Albany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … and necessary software was installed on computers and mobile devices. We found unnecessary software on 60 computers …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… and reports. As a result, the Board was not provided with the necessary financial reports and information to … in the financial accounting software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known as AUDs) with the State Comptroller’s office (OSC), as required. The …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Huntington Union Free School District – Online Banking (2022M-178)
… ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure these …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Schuyler Lake Fire District – Financial Activities (2022M-191)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Olean City School District – Reserve Funds (2022M-187)
… addition, the Board and District officials did not: Adopt a comprehensive written reserve fund policy or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than … decreased by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… is no longer needed. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network