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Northern Adirondack Central School District – Financial Condition (2020M-51)
… in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not adopted a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Village of Dering Harbor – Payroll (2020M-78)
… The Board approved reimbursements to employees for medical benefits claims without ensuring they had … Perform a thorough audit of claims to ensure payments for employee benefits have adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Town of Lindley – Justice Court (2017M-270)
… reported and remitted in an accurate and timely manner for the period January 1, 2016 through November 2, 2017. … a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. Key Findings Monthly bank … Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270South Orangetown Central School District – Network User Accounts (2022M-24)
… we found District officials did not: Ensure procedures for granting, changing and disabling network access are … and regularly review enabled network user accounts for necessity. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andVillage of Sagaponack – Claims Processing (2017M-124)
… of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings … Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… our audit was to examine the Town's financial operations for the period January 1, 2015 through August 22, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Port Byron Central School District – Network User Accounts (2021M-119)
… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… and reported and that District money was safeguarded for the period January 1, 2015 through December 27, 2016. … Board of Fire Commissioners. The general fund budget for 2017 totaled approximately $690,800. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Grand Island Central School District – Interfund Financial Activity (2016M-42)
Grand Island Central School District Interfund Financial Activity 2016M42
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mElmont Union Free School District – Financial Condition (2017M-82)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $85.8 … The District overestimated expenditures by $19 million for fiscal years 2013-14 through 2015-16. For fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. … Legislature. District expenditures totaled $1,339,215 for the 2012 fiscal year. Key Findings The Board has not adopted policies and procedures for cash receipts and disbursements to ensure that cash is …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashCity of Yonkers – Budget Review (B6-16-11)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. The City’s budget is relying on …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority officials have established policies and procedures to adequately safeguard information technology (IT) assets … approximately $3.8 million. Key Findings The Board did not adopt IT policies and procedures to address acceptable …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … The Board has not established adequate internal controls for over-the-counter cash receipts and waiving fines. A … has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… operations. Ensured that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted … and ensured that ambulance services were provided in accordance with applicable laws …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Allegany-Limestone Central School District - Financial Management (2018M-129)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 percent) … periodic IT security awareness training to personnel who use IT resources. Ensure that amounts earned for leave …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non