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Waterloo Central School District - Financial Condition Management (2019M-137)
… adequately managed the District’s financial condition. Key Findings District officials: Consistently adopted budgets … 30, 2018, that were potentially overfunded or unnecessary. Key Recommendations The Board and District officials should: … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Half Hollow Hills Community Library - Fund Balance (2018M-127)
… (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not … Library has no plan for the use of these surplus funds. Key Recommendations Amend the Library’s policy to address the … and recommendations. Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with … identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in … Determine whether energy efficiency and recycling rebates and credits were issued in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Village of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … records. Monitor and enforce policies governing comp time leave accrual that address the accrual, use and payout of comp …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Batavia – Water and Sewer Operations (2018M-12)
… Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual budgets and … towns, to ensure that revenues cover operating costs. Key Recommendations Prepare budgets and maintain appropriate … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Medina Central School District - Tax Collection (2019M-151)
… property tax collections in an accurate and timely manner. Key Findings The Collector did not maintain complete, … in undetected errors totaling approximately $3,900. Key Recommendations Maintain accurate, complete and timely … taken corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Medina Central School District - Capital Projects (2019M-163)
… properly managed the 2016 capital project (Project). Key Findings The Board and District officials could have … Board did not include an itemization of all Project costs. Key Recommendations Solicit competition through bids when … take corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Town of Yorktown - Information Technology (2020M-16)
… and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees, including four who … weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight of employee …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next fiscal … Recommendations Adopt procedures for the maintenance of time and accrual records, including approving and monitoring of the …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143City of Norwich - Emergency Medical Services Billing (2019M-112)
… whether City officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling … rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Walden Fire District – Disbursements (2014M-184)
… fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for … effective compensating controls over the Treasurer’s work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… cash receipts. The Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images to approved abstracts. The Board does … bank statements and reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Town of East Hampton – Budget Review (B7-16-14)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … budget complies with the property tax levy limit. Key Recommendations The budget review did not contain …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Oversight of School Safety Planning Requirements
… are complying with legislation and regulations governing school safety planning. The audit covers the period September … 2018. About the Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for … schools have been required to develop and regularly review school safety plans as part of the Safe Schools Against …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsCase Management
… submit monthly invoices for reimbursement of expenses. All client intakes, assessments, contacts, case notes, and client wait lists are recorded in DFTA’s Senior Tracking, … needs received services first. For example, a 96-year-old client with a mobility impairment and other serious medical …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementContract Participation of Minority- and Women-Owned Business Enterprises
Determine if the MTA established annual participation goals for minority and womenowned business enterprises met these goals and accurately reported results
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesBackground Checks at Municipal Youth Programs (2012-MS-5)
… [pdf] , Middletown [pdf] , New Rochelle [pdf] and Utica [pdf] . Purpose of Audit The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Privacy and Security of Student Data
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataOversight of Campus Foundations (Follow-Up)
… of the four recommendations included in our initial audit report Oversight of Campus Foundations (Report 2016-S-93 ). About the Program The State University of … of the four recommendations included in our initial audit report Oversight of Campus Foundations Report 2016S93 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followCapital Planning (Follow-Up)
… recommendations included in our initial audit report, Niagara Frontier Transportation Authority: Capital Planning (Report 2015-S-37 ). Background The Niagara Frontier Transportation Authority (NFTA) is a … responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-follow