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Upper Jay Fire District – Board Oversight (2023M-24)
… report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… [read complete report – pdf] Audit Objective Determine whether North Collins … are adequately accounted for and would be detected if lost, stolen, misused or if they became obsolete. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentBrocton Central School District – Financial Management (2023M-44)
… (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 . As a result, the Board and District … of $1 . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately monitored cash receipts and … monitor cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is an increased …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… chief’s (former chief) separation agreement and related “severance” payments were supported and accurately paid. Key … We determined that Town officials accurately paid severance payments totaling $229,251 to the former chief … Town entered into the separation agreement, which included severance payments, due to concerns of potential litigation …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the … and future operations. Key Findings Four of the seven water districts experienced operating deficits during the … and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Gates-Chili Central School District - Financial Management (2019M-53)
… not using $5.3 million in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred … Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors … is approved prior to employees working overtime and monitor lunch breaks. Develop and implement written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mCanastota Central School District - Financial Condition Management (2019M-174)
… by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance … reserve was overfunded by $963,200 (615 percent) as of June 30, 2018. Encumbrances were overstated by a combined total of $264,000 from 2015-16 through 2017-18. Although surplus fund balance was reported at or below …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the … policy. Cash disbursements were properly supported and approved. The President’s salary and benefits were in accordance with his employment contract. …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , Binghamton City … Union Free . Audit Objective To determine whether the 10 school districts that we audited provide physical education … To determine whether the 10 school districts that we audited provide PE classes …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Monroe County - Financial Condition (2018M-179)
… Findings The County’s financial position has been strained for several years. Its combined funds’ 1 available fund … of gross expenditures, after $12.4 million in one-time increases that are unlikely to recur. The County relied on …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… audit of its 2017 records as required by law. Certain Treasury duties were improperly assigned to a professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Frankfort - Board Oversight (2018M-58)
… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Minerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … fund balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60