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Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… penalties. The Board did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the … the Board did not monitor and amend the budgets resulting in a negative fund balance since 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Jefferson County Probation Department – Restitution Payments (S9-20-10)
… As a result, some victims may not receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. The Department retained $18,589 in restitution that could have been used to pay victims with unsatisfied orders: some …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Boquet Valley Central School District – Procurement (2021M-132)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. Seven contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Pompey Hill Fire District – Financial Management (2021M-136)
… after the close of the fiscal year and annual independent audits are performed. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Commack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … with GML. The Board also did not ensure disbursements from the Director’s discretionary fund were made in …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the arrangement between the Town and the private citizen’s group so that it does not appear the Town is fundraising. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105City of Johnstown – Financial Management (2020M-134)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Mount Morris Central School District – Financial Condition (2014M-328)
… audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. … with approximately 525 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Connetquot Central School District – Financial Condition (2015M-98)
… unassigned fund balance. District officials used surplus funds each year to finance reserves instead of funding …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Village of Wappingers Falls – Board Oversight (2023M-70)
… reconciliations and online transfers. Ensure that the AFR is submitted timely and accurately to the Office of the State …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… completed timely and accurate annual and monthly financial reports. Key Findings The former Comptroller used improper … complete timely and accurate annual and monthly financial reports. As a result, the City Common Council (Council) did … was overstated by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which … officials did not maintain the District’s fund balance in accordance with statutory requirements and did not use the … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrighton Central School District – Separation Payments (2016M-119)
… examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in … balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 to 17.5 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) access controls over … grade change responsibilities had been granted permission to change certain grades in the SIS. Permissions and accounts … employment status. Unnecessary accounts could be used to inappropriately access the SIS Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether … is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of … Board of Education. The extra-classroom activity fund had approximately $196,000 in receipts and $205,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mChatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Uniondale Union Free School District – Information Technology (2023M-61)
… network user accounts and disable them when access is no longer needed. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61