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Town of Ulster – Town Assessor (2016M-361)
Town of Ulster Town Assessor 2016M361
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… Key Findings The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide … Provide the Board with monthly reports that include an allocation of the balances or loans between funds and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Lockport Public Library – Claims Processing (2015M-192)
… 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from the Board of … Lockport Public Library Claims Processing 2015M192 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… was to examine whether Library officials ensured that bank reconciliations were accurately performed and reviewed … duties related to the preparation and review of review bank reconciliations. Key Recommendation Ensure that bank reconciliations are performed by someone who is …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Port Byron Central School District – Network User Accounts (2021M-119)
… complete report - pdf ] Audit Objective Determine whether Port Byron Central School District (District) officials … Determine whether Port Byron Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76South Orangetown Central School District – Network User Accounts (2022M-24)
… that were no longer needed. The 30 accounts include 13 generic accounts, nine former employee accounts and eight …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… for all employees and contractors. Periodically update the IT asset inventory records. Key Recommendations Establish … provide adequate training to users. Periodically update the IT asset inventory. BOCES officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of LaGrange – Financial Management (2023M-139)
… than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and … with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139North Salem Central School District – Network User Accounts (2022M-140)
… user accounts were adequately managed (granted, changed and disabled). Key Findings District officials did not ensure … that District officials should have: Developed procedures for granting, changing and disabling network user accounts. … with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the … documentation, such as bank statements and canceled check images. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Suffern Central School District - Financial Condition (2019M-145)
… officials effectively managed the District’s general fund financial condition. Key Findings Over the last five years, … The District does not have a comprehensive multiyear financial plan. Key Recommendations Adopt budgets that … with statutes. Approve a comprehensive multiyear financial plan. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Charlotte Valley Central School District - Information Technology (2019M-27)
Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Town of Schroon - Town Hall Expansion Project (2018M-128)
… Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal … We project expenditures will exceed the financing sources for the project by approximately $98,000 (7 percent), …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Thompson - Board Oversight (2018M-69)
… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… $168,491. For five collections totaling $6,879, sales tax totaling $473 was not set aside for remittance to the New … disbursements. Collect and remit applicable State sales tax. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Medina Central School District - Capital Projects (2019M-163)
… always approve change orders. Monthly financial reporting to the Board did not include an itemization of all Project … bids when required, or request for proposals or quotes to provide assurance the District is receiving the lowest … all itemized Project costs in monthly financial reports to the Board. District officials disagreed with the findings …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely … reports and bank reconciliations with canceled check images, and maintain adequate accounting records. Annually …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246