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Alexandria Central School District – Financial Condition Management (2020M-109)
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mElmsford Union Free School District – IT Asset Management (S9-22-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Williamsville Central School District – Financial Management (2022M-193)
… report - pdf] Audit Objective Determine whether the Williamsville Central School District (District) Board of … audit school Williamsville financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Danby – Town Clerk (2022M-08)
… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … Make intact and timely deposits. Secure collections prior to being deposited. Maintain all records, books and papers …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Minetto – Information Technology (2022M-9)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting … District’s procurement policy when purchasing goods and services. Also, claims did not have adequate supporting … did not seek competition for the District’s external audit services, as required. 23 claims totaling $49,478 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Islip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not properly plan for the … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Village of Dering Harbor – Board Oversight (2020M-29)
… for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five … The 2018-19 levy exceeded the calculated limit of $331,470 by $65,143. Key Recommendations Ensure tentative and adopted …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Village of Solvay – Financial Management (2023M-49)
… fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net … declined by approximately $9 million and cash declined from $4.1 million to $1 million. Officials also did not: … kept pace with expenses. Ensure that annual payments from the electric fund to the general fund totaling …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Lake Luzerne – Payroll (2022M-98)
… in compliance with the Town’s policy. Ensure overtime is paid in accordance with the Town’s policy. Ensure the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Clarendon Fire Company – Financial Activities (2023M-50)
… the Executive Board (Board) with sufficient information to monitor the Company’s financial activity. Company … always provide the Treasurer with sufficient information to record financial transactions. The Treasurer was not … cash receipts, totaling $86,208, were not reported to the Board, as required. Credit card payments, totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners … audit hamlin morton walker fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. … The current work schedule for patrol officers results in the officers working eight days less per year than the amount specified in the collective bargaining agreement. Fire Department time …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Silver Creek Central School District – Financial Condition (2015M-321)
… schools with approximately 1,030 students, is governed by an elected seven-member Board of Education. Budgeted … officials consistently overestimated appropriations by an average of 7 percent each year. As of June 30, 2015, … budgeted appropriations, exceeding the statutory limit by more than $1.7 million. The District significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Union-Endicott Central School District – Financial Management (2016M-100)
… Background The Union-Endicott Central School District is located in the Town of Union in Broome County and the Town … operates six schools with approximately 3,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in Montgomery County and the Town of Springfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionPUC Achieve Charter School – Board Oversight (2016M-316)
… to review the Board’s oversight of financial operations for the period July 1, 2014 through March 30, 2016. … during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Pleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $49 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Oxford Academy and Central School District – Financial Management (2016M-6)
… fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the District’s operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6