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Thurston Fire Company – Board Oversight (2016M-429)
… and responsibility and the procurement policy does not include thresholds or information required to be … Key Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… committed and expenditures incurred throughout the course of each project, which often span two or more fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Lisbon – Financial Condition (2012M-202)
… 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
Andes Central School District Financial Management 2013M250
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… monitor water financial operations. Our examination of the billing and collection of customers within the Village did … for municipal customers. The Village is inappropriately billing municipalities for unknown future capital costs, and … agreements for water operations. Ensure that municipal billing calculations are equitable. Budget for funds which …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Erie County Probation Department – Restitution Payments (S9-20-11)
… officials had $36,013 they could not provide support for the source of the funds that could potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementVillage of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Town of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJamestown City School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Dix – Justice Court Operations (2022M-06)
… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Mexico – Financial Management (2023M-170)
… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund … (2019-20 through 2022-23), the Board: Did not establish a fund balance policy and maintained an excessive level of … tax levy for 2023-24 was $509,000 while the Village had over $1.1 million in surplus funds available at the end …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Norwich City School District – IT Asset Management (S9-22-18)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … they did not appropriately track or maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school parishvillehopkinton IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Village of Canaseraga – Claims Audit (2023M-48)
… and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village purposes, … have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, 205 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… and restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal shower and staff holiday …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… officials: Continued using an energy service company (supplier) after contract expiration, resulting in BOCES … (kWh) rate than if it had contracted with the supplier awarded the new bid through a competitive process or … audit of electricity supply and delivery invoices prior to payment. BOCES officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andNorth Tonawanda City School District – Information Technology (2023M-102)
… (District) officials properly secured user account access to the network and managed user account permissions in … but did not properly secure user account access to the network or manage user account permissions in the … be inappropriately altered, accessed or used. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Oyster Bay - Financial Condition Management (2020M-74)
… no reserve funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74