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Village of Sidney – Financial Activities (2023M-14)
… did not properly monitor selected financial activities. As a result, total general fund balance for fiscal year-end … were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three … funds have negative fund balances that may require a transfer from the general fund to pay remaining …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14West Webster Fire District – Financial Management (2023M-23)
… provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and … fund balance was used. The District did not have a written multiyear financial plan and comprehensive capital … Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information technology (IT) … written policies and procedures to ensure removal of all PPSI data from computers and other electronic equipment …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Holland Central School District – Claims Audit (2021M-210)
… to fulfill the Board’s claims audit responsibilities. As a result, there is an increased risk that improper or … that officials complied with the procurement policy. 13 claims totaling $59,956 lacked sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s … awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationCity of Little Falls – Financial Condition (2021M-54)
… actions to maintain the City’s fiscal stability. As a result, the City has significant fiscal stress. We found: The …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Saugerties – Information Technology (2015M-117)
… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mRipley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The … governed by an elected Board of Trustees which comprises a Mayor and two Trustees. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. … verify that the Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four of these purchases. The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Erie County Probation Department – Restitution Payments (S9-20-11)
… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … to enforce and monitor restitution obligations. 10 of the 30 restitution orders we reviewed had uncollected … a maximum of $100 payment each year their probationer’s case was active. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Friendship – Water Accountability (2013M-281)
… Purpose of Audit The purpose of our audit was to determine if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. Background The Town of Friendship is … of Public Works Superintendent has taken adequate steps to identify and reduce the amount of water loss within the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Disability Retirement – Divorce and Your Benefits
… use service credit at retirement to determine a member’s pension benefit. Instead, the pension is a fixed percentage of the member’s final average …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementOnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
Determine whether Copiague Union Free School District District officials properly managed nonstudent network user accounts and financial software access controls
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Indian River Central School District – Financial Condition Management (2022M-92)
… the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District’s financial condition. Key Findings The Board and District … Additionally, the District’s reported surplus fund balance as of June 30, 2021 was 10 percent, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… complete and accurate capital asset inventory records. The District Superintendent (Superintendent) was responsible … capital asset inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s … contained one or more of the following exceptions: For all 90 capital assets reviewed, certain key information such …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory