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Putnam Central School District – Fund Balance Management (2020M-27)

… report - pdf ] Audit Objective Determine whether District officials effectively managed the general fund balance. Key Findings District officials need to improve budgeting practices to more … results. Except as specified in Appendix A, District officials generally agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Liverpool Central School District – Information Technology Assets (2020M-59)

… effectively managed hardware and software inventory to ensure that information technology (IT) assets are … Perform physical inventories of hardware and compare them to inventory records, and review software installed on … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Town of Corning – Financial Condition (2020M-13)

… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Alexander Central School District – Financial Management (2020M-64)

… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … balance that will be used to fund operations. Use reserves in accordance with legal requirements. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Oneida City School District – Information Technology (2020M-80)

… to assets and data. Some District computers were used for personal activity, increasing the likelihood of the … was not made available to us or the Board of Education for review and approval. Sensitive information technology …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Town of Greenville – Tax Collector (2020M-81)

… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Village of Hilton - Financial Management (2020M-31)

… Did not adopt a multiyear financial and capital plan or a detailed reserve plan that included the need and optimal funding level for … to maintain and adopt a multiyear financial and capital plan and a reserve plan. Village officials generally agreed …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Village of Port Chester - Dual Employment (2018M-91)

… job worked the hours the Village compensated them for working. Key Findings Village officials did not establish … we could not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Genesee Valley Central School District - Financial Management (2019M-231)

… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As … 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/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Town of Clifton Park – Information Technology (2020M-162)

… the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s … Specifically, officials did not: Establish a comprehensive IT policy or monitor employee Internet use. … action. Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

New Rochelle City School District – Information Technology (2021M-142)

… adequate controls over network and financial application user accounts to prevent unauthorized access, use and/or … adequate controls over network and financial application user accounts to prevent unauthorized use, access and/or … we found officials did not: Adequately manage network user accounts. 84 former employees/vendors had active user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

Quaker Street Fire District – Board Oversight (2021M-96)

… pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners Board provided oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

Stafford Fire Department, Inc. - Financial Management (2023M-110)

… Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as … or capital plan to help guide budget development and save for capital asset and equipment purchases. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110

Hammondsport Central School District – Investment Program (2024M-63)

… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Southampton Union Free School District – Financial Management (2024M-43)

… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)

… of Trenton (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at the Town Municipal … Town of Trenton Town officials could take additional steps to increase physical accessibility to programs and services …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28