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Sandy Creek Central School District – Reserve Management (2023M-43)
… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… School District’s (District’s) Board of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the District’s … regarding the District’s long-term financial goals and help guide the Board and officials as they develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Victor – Financial Management (2015M-166)
… Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is … million. Key Findings The Board has not adopted policies and procedures governing the budget process or a fund balance … or provide for an annual audit of the Treasurer’s records and reports. Key Recommendations Develop budgeting and fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Smyrna – Claims Audit Process (2022M-161)
… bidding requirements. Town officials may have saved $4,246 in fuel costs (9 percent) if they had used the New York State … requirements. Pass a resolution to authorize the payment in advance of the audit of claims for utility services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Town of Marathon – Claims Audit Process (2022M-124)
… supporting documentation. Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124IX.7.J Final Reports – IX. Federal Grants
… financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any … records. State agencies are required to reconcile state accounting records to federal award records before the final … within the SFS, they should reach back out to the Federal Grants mailbox to have the project re-opened. When an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsGloversville Housing Authority – Selected Financial Operations (2015M-257)
… internal controls over tenant rents and claims processing for the period October 1, 2013 through June 30, 2015. … 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of Commissioners. The Authority’s … did not establish policies and procedures to guide staff when processing claims, which were not audited prior to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257CUNY Bulletin No. CU-719
… requested new voluntary deduction codes to accommodate new Metro+ deductions. Effective Dates Effective Institution, … new deduction codes: Deduction Code Description ATX17D Metro+ Ind Std Full Rdr Aft Tx ATX19D Metro+ Fam Std Full Rdr Aft Tx BTX17D Metro+ Ind Std Full Rdr …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexOneida Public Library District – Cash Disbursements (2015M-20)
… July 1, 2012 through June 30, 2014. Background The Oneida Public Library District was established in Madison and Oneida … Oneida Public Library District Cash Disbursements 2015M20 …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Village of Monticello – Records and Reports (2020M-104)
… accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax … tax limit (CTL) forms and adopted budgets were not filed in a timely manner. AUDs were typically filed over 200 days …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Duanesburg – Financial Records and Reports (2020M-116)
… accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s … and make sound financial decisions may be compromised. Key Recommendations Develop policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Watertown Fire District – Procurement (2022M-155)
… procured as required by the District’s procurement policy. As a result, the Board and District officials do not … a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. … for soliciting competition for professional services and insurance coverage. Obtain quotes as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Truxton Fire District – Board Oversight (2022M-123)
Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided adequate oversight of District financial activities
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… indicate the amount of money received at each fundraising event and did not always maintain adequate records to … of the amount of money collected at each fundraising event and the source of each bank deposit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… of selected financial operations for the period January 1, 2013 through February 10, 2015. Background The Stockport Volunteer Fire Company No. 1 is a volunteer organization located in the Town of … for work performed at the Company’s firehouse for which no disclosure of financial interest was made. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mCentral Square Central School District - School District Website (S9-19-29)
… report - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its resources to … Determine whether the Central Square Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
Determine whether Wyoming Central School District District officials used a competitive method to procure professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152