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Town of Milo – Financial Condition (2020M-172)
… the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board … The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and … the following policies: Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and water funds …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Clifton Park – Information Technology (2020M-162)
… complete report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded information technology … Determine whether Town of Clifton Park Town officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Village of Arkport - Information Technology (2019M-203)
… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … adequately safeguarded Village information technology IT assets …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to … Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have two …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
… our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… 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-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly … Determine whether the Amityville Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid … have realized revenue totaling about $25,000. Believed it was not cost-effective to file Medicaid claims but could …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured … Determine whether Beaver River Central School District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… State (NYS) established the Statewide Financial System Program (Program) through a partnership among the Office of the State … Information Officer/Office for Technology (CIO/OFT). The Program’s mission included developing, deploying and … New York State established the Statewide Financial System Program through a partnership among the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform … adequate bail records. Key Recommendations Refund moneys in the non-legally established reserve funds to the operating …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Alexander 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-64Town of Corning – Financial Condition (2020M-13)
… 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not … fund having unassigned fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. … our comment on an issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Oneida City School District – Information Technology (2020M-80)
… were used for personal activity, increasing the likelihood of the District’s network being exposed to malicious … recovery plan was not made available to us or the Board of Education for review and approval. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Liverpool Central School District – Information Technology Assets (2020M-59)
… records and did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Hilton - Financial Management (2020M-31)
Determine whether the Board and Village officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Huntington Union Free School District – Financial Condition (2015M-356)
… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356