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Glen Aubrey Fire Company – Board Oversight (2022M-139)
… there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. Regularly review … and procedures. Properly prepare budgets and present them to the membership and the Towns annually. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… [read complete report - pdf] Audit Objective Determine whether the Village … notices and collections and oversee and monitor parking ticket operations and enforce fines. Establish a benchmark …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and capital plans. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Potter – Town Clerk (2020M-113)
… deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did … determined the shortage. Key Recommendations Consult with legal counsel and the Town’s insurance agent to recoup the … to ensure records, deposits, reports and collections are remitted in an accurate and timely manner and the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113South Butler Fire Department – Oversight of Financial Activities (2020M-120)
Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Greig – Long-Term Planning (2023M-13)
… (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not establish long-term financial and capital plans or fund … policy. Town officials agreed with our recommendations and have initiated, or they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Upper Jay Fire District – Board Oversight (2023M-24)
… 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… reserves as part of the budgeting process or as authorized by Board resolution and voter approval. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… complete report - pdf ] Audit Objective Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Board did not develop financial procedures for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Village of Islandia – Procurement (2021M-203)
… report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to … policy. Village officials purchased: $1 million of goods and services from 18 vendors and 10 professional … interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval when …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Minerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control … installed software to an authorized software inventory list. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Hewlett Neck – Financial Management (2022M-35)
… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted … Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… Audit Objective Determine whether North Collins Central School District (District) officials maintained a complete … audit north collins school information technology equipment inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentBrocton Central School District – Financial Management (2023M-44)
… the Brocton Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $1 . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately … audit village east syracuse …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials adequately managed and monitored … 17 unneeded network user accounts, including seven former employee accounts and 10 accounts not used by active …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Chenango County Probation Department – Restitution Payments (S9-20-3)
… to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3