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Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… realistic estimates of revenues and expenditures based on historical trends or other known factors. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Village of Nelliston - Payroll and Accounting Records (2018M-162)
… finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 from the … the Village Attorney to recoup the Superintendent’s unpaid health insurance premium. Provide appropriate oversight to …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162McLean Fire Department - Financial Operations (2018M-40)
… forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Springs Union Free School District - Payroll (2018M-222)
… in accordance with their collective bargaining agreement (CBA). Nearly 53 percent of leave used by 33 employees tested …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Manchester - Board Oversight and Information Technology (2018M-39)
… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Allegany-Limestone Central School District - Financial Management (2018M-129)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. Sufficient compensating controls were not … duties. The Clerk-Treasurer collected, deposited and recorded cash receipts and prepared and signed checks …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Susquehanna Valley Central School District – Information Technology (2020M-95)
… - pdf ] Audit Objective Determine whether Susquehanna Valley Central School District (District) officials … Determine whether Susquehanna Valley Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its … School finances. Negotiate written agreements that contain clear language and thoroughly detail each party’s rights and …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mBerkshire Fire District - District Operations (2020M-40)
… documents (AUDs). Key Findings Officials did not comply with the District’s procurement policy when procuring assets. … reports, to our office. Key Recommendations Comply with District policies and applicable statutes requiring … in a timely manner. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Eastport-South Manor Central School District – Building Safety (2020M-18)
… collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building condition … survey. Key Recommendations Implement a detailed plan to address the current leaks in the HVAC system and the ongoing … years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Margaretville 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 Pelham - Information Technology (2019M-77)
… [read complete report - pdf] Audit Objective Determine whether the Town Board ensured … who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … IT policies or procedures. Sensitive information technology (IT) control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Bemus Point Central School District - Financial Management (2019M-216)
… 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/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… the Police Station, such as a level landing at the top of curb ramps along the accessible route and an accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… City of Rome (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City of Rome City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner. … Troy Prep Charter School School Board of Trustees Board and officials accurately billed and collected tuition and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsTown of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 … agreements, 70 of which generated more than $13 million in PILOT payments. Key Finding PILOT payments were not always distributed to affected taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … claims were adequately supported and excluded sales tax. Adopt a written procurement policy as required. Ensure the … approve all claims before they are paid by the Treasurer. Adopt a written procurement policy as required. File the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m