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Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections … Develop and implement policies and procedures to ensure admissions revenue is adequately safeguarded and … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityVillage of Red Hook – Information Technology (2020M-89)
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … with IT security awareness training. Develop procedures for monitoring Internet usage and negotiate a formal contract …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Attica Central School District – Financial Management (2022M-103)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not needed circumvents the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Education Department (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Town of Middlefield – Budgeting (2015M-109)
The purpose of our audit was to assess the Boards practices regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could … Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments … agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations Revise …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOysterponds Union Free School District - Financial Management (2019M-217)
… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217State Agencies Bulletin No. 1807
… to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the … *The salaries for Commissioners in Tiers C and D will be authorized by the Executive and DOB will provide further guidance. See attached for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersCanaseraga Central School District - Financial Management (2019M-104)
… Key Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually … or 1 percentage point. The District has not adopted a comprehensive written reserve fund policy and could not … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… receipts and disbursements. Key Findings Controls are inadequate over receipts and disbursements because the … by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBrasher Falls Central School District – Financial Condition (2019M-158)
… to fund one-time expenditures or needed reserves, pay off debt and/or reduce property taxes. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Harford Fire District – Records and Reports (2016M-170)
… March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Village of Port Chester - Dual Employment (2018M-91)
… who simultaneously worked another full-time municipal job worked the hours the Village compensated them for … who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… documentation before approving them for payment. Conduct a thorough and deliberate audit of each claim before … payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Glenham Fire District – Cash Disbursements (2016M-380)
… August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member … adequate documentation prior to approving payment. Perform a thorough audit of individual claims and ensure they do not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … clarify guidelines for procuring professional services and quote thresholds. Comply with District policies by ensuring … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69