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Town of Butternuts – Disbursements (2021M-62)
… under New York State Town Law (Town Law) by authorizing insurance claims and annual contracts to be paid before audit … allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on … allowing the service provider access to the Town bank account. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalAdirondack Central School District – Information Technology (2022M-61)
… Determine whether Adirondack Central School District District officials implemented adequate information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District District officials ensured employees payroll payments and leave accruals were accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Liberty Central School District – Information Technology (2022M-73)
… whether the Liberty Central School District (District) Board of Education (Board) and District officials adequately safeguarded … from unauthorized use, access and loss. Key Findings The Board and District officials did not adequately safeguard … whether the Liberty Central School DistrictDistrict Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73North Greenbush Common School District – Claims Auditing (2022M-112)
… also serving as the purchasing agent and the audit and approval was not dated. Seven claims totaling $201,609 showed no evidence of audit and approval. Key Recommendations Ensure the appointed claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Wilson Central School District - Financial Management (2022M-22)
… the Wilson Central School District (District) Board of Education (Board) and District officials properly managed … did not properly manage fund balance and reserves. As of June 30, 2021: The recalculated surplus fund balance was … reserve fund. Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringTown of Frankfort – Justice Court Operations (2022M-16)
… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16East Moriches Union Free School District – Financial Condition Management (2022M-1)
… needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has continuously grown over the past five fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Webb Union Free School District – Financial Management (2022M-53)
… officials adopted realistic budgets and properly managed fund balance in accordance with statute. Key Findings The … not adopt realistic budgets and did not properly manage fund balance. The Board consistently overestimated … by a total of $3.7 million (16 percent) and appropriated fund balance totaling $3.5 million that was not needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education … Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementDryden Central School District – Information Technology (2020M-106)
Determine whether the Dryden Central School Districts District Board of Education Board and District officials adequately safeguarded personal private and sensitive information PPSI from abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Whitesboro Central School District – Separation Payments (2020M-146)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key … initiated or plan to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Lincoln - Disbursements (2022M-198)
… – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Stamford – Claims Audit (2022M-197)
… procurement policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not … receipt and did not follow procurement guidelines. Six claims totaling $637 did not have appropriate support, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197