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Canaseraga Central School District - Financial Management (2019M-104)
… that was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $365,000 and was 5 … reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBrasher Falls Central School District – Financial Condition (2019M-158)
… of June 30, 2018, the District’s surplus fund balance was $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal limit. During the past three fiscal … also overestimated appropriations by an average of $2.4 million each year or by 10.5 percent. During this time, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). Deposit all tax …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Marcy – Justice Court Operations (2020M-166)
… of Marcy (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Town of Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… [ read complete report - pdf ] Audit Objective Determine whether the Royalton-Hartland … support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyMenands Union Free School District – Information Technology (2021M-78)
… computers examined. Provide IT security awareness training to employees. Adopt a breach notification policy that is … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Revise IT vendor contracts to define roles and responsibilities. Provide IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… the United States General Services Administration (GSA) per diem rates. A credit card company was allowed to directly … from the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card … and include maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOysterponds Union Free School District - Financial Management (2019M-217)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and … duties and did not report claims audit results directly to the Board. Key Recommendations The Board and District officials should: Develop procedures to define the claims auditor’s duties and provide guidance on …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Bennington - Financial Management (2019M-249)
… our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Hempstead – Compensatory Time (2021M-64)
… for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance that all comp time is … accurately recorded and properly monitored. Town officials did not: Establish a policy or written procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Gananda Central School District – Procurement (2021M-86)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … that purchases were adequately documented and approved to verify that a competitive process was used to procure … District District officials used a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86