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Pearl River Union Free School District – Fixed Assets (2022M-126)
… cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known locations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Marathon – Town Clerk (2022M-143)
… documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… the lower priced General Services Administrative (GSA) daily lodging rates and did not improperly pay sales tax. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly accounted for during our 50-day test period. Officials did not: Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Schuyler Lake Fire District – Financial Activities (2022M-191)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… more than $5.1 million. Although a multiyear financial plan would provide more transparency regarding the District’s … budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to address the fund balance deficit. Monitor revenues, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… contain specific identifying information, such as make, model or serial numbers. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Clarence Fire District – Purchasing (2016M-297)
… a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is … quotations or used RFPs for eight of the 10 purchases from 2015 that we reviewed. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Village of Monticello – Records and Reports (2020M-104)
… and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real … tax revenue was not posted to the accounting records. Bank reconciliations were generally performed two to three … and timely accounting records and properly reconcile bank accounts. Provide the Board and department heads with …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Lyncourt Union Free School District – Information Technology (2020M-121)
… As a result, District has an increased risk that it could lose important data and suffer serious interruption in … confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess all network user accounts with administrative permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Town of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Milo – Financial Condition (2020M-172)
… did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital plans … funds unrestricted fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. The … was not maintained which precludes the Department and us from confirming all funds collected were recorded and … Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Knox – Town Clerk (2020M-72)
… 367 collections totaling $22,586 (46 percent) within the required time frames. Report and remit collections timely and … or obtain an audit of the Clerk's records and reports as required. Key Recommendations Deposit all collections timely and remit collections accurately, within required time frames. Ensure accountability analyses are …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of Pendleton – Capital Projects (2024M-72)
… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and … did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor … project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Seaford Fire District – Length of Service Award Program (2014M-319)
… a district corporation of the State, distinct and separate from the Town of Hempstead, Nassau County, in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319