Search
Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s records as required in the bylaws. Key Recommendations Perform all of the … that collections are documented, safeguarded and deposited in a timely manner. Review the Treasurer’s books and records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialTown of Moriah - Leave Accruals (2019M-168)
… records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately … maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Glens Falls City School District - Financial Management (2019M-12)
… limit at fiscal year-ends 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently … District not using any of the fund balance it appropriated to finance 2017-18 operations. The District has not … taxes. Adopt annual budgets with realistic estimates for appropriations. Adopt a multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Poughkeepsie City School District - Budgeting (2018M-226)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets. Key … made excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District had unrestricted funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Nelliston - Payroll and Accounting Records (2018M-162)
… contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162McLean Fire Department - Financial Operations (2018M-40)
Determine whether Department officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Springs Union Free School District - Payroll (2018M-222)
… absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… measures to control expenditures. Key Findings The Board shared the Superintendent and Business Administrator … totaling $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their … in-house. Key Recommendations Periodically analyze shared positions and sports programs to ensure they remain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Manchester - Board Oversight and Information Technology (2018M-39)
… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Allegany-Limestone Central School District - Financial Management (2018M-129)
… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The … by the Mayor or Board. The Board did not receive or review bank statements or canceled check images to help minimize the … compensating controls, including periodically reviewing bank statements, canceled check images and bank …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Susquehanna Valley Central School District – Information Technology (2020M-95)
Determine whether Susquehanna Valley Central School District District officials established information technology IT controls over user access to protect against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mBerkshire Fire District - District Operations (2020M-40)
… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … 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/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Pelham - Information Technology (2019M-77)
… Personal Internet use was found on computers assigned to 10 employees who routinely accessed personal, private and … officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Bemus Point Central School District - Financial Management (2019M-216)
… an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return the improperly restricted money to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… 17 components at the City Hall, such as signs identifying van accessible parking spaces and interior doors that require …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… on the closest accessible route and signs identifying van accessible spaces. 21 components at the City Court, such …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… manner. Key Findings The Board did not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all claims before payment and ensure all claims were … the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m