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Town of Berkshire – Justice Court Operations (2016M-425)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through August 25, 2016. … Key Findings Neither Justice properly pursued collections for those cases where defendants failed to appear in Court, … equate to approximately $33,000 in unearned revenues for the Town. The current Justice did not record new cases in …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of Greenport – Town Clerk Operations (2017M-3)
… 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a population … for an annual audit of the Clerk’s records. … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Niagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the … Key Findings The main transportation contractor did not reimburse the District for all fuel used for non-District … 31, 2015; ensure that future transportation contracts do not include provisions which allow contractors to use fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two … One nonresident student was not billed for $14,438 in tuition costs. District officials also do not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance … sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. Background The North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… adequately monitor cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is an increased risk that errors and/or irregularities could … Board did not establish sufficient compensating controls to help ensure cash was safeguarded. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Brocton Central School District – Financial Management (2023M-44)
… Key Findings The Board and District officials did not properly manage fund balance and reserves . As a result, … with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Solvay – Financial Management (2023M-49)
… $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. Take action to ensure electric fund revenues …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Mexico Academy Central School District – Procurement (2023M-75)
… when purchasing goods and services as required by the District’s procurement policy. As a result, officials … not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… transparent with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mBolivar-Richburg Central School District - Financial Management (2019M-17)
… limit by approximately $626,000. The reserve fund plan is inadequate and certain reserve balances were excessive and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Lindenhurst Union Free School District – Collections (2024M-24)
Determine whether Lindenhurst Union Free School District District officials ensured that funds collected from recreational and educational programs were properly recorded deposited and reported
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Andes Central School District - Cafeteria Operations (2019M-26)
… properly managed cafeteria operations. Key Findings School lunch fund operating deficits averaged $67,000 over … second lowest for lunch as compared to all Delaware County school districts. Internal controls over cafeteria cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… Objective Determine if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a timely manner. … to properly monitor the Village’s financial condition and operations. The former and current Clerk-Treasurer did …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Bath Central School District - Online Banking (2018M-79)
… was limited or provide users with cyber security training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Town of Perinton - Financial Management and Information Technology (2017M-232)
Town of Perinton Financial Management and Information Technology 2017M232
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Village of Scottsville - Financial Management (2018M-75)
… properly supported, for valid Village expenses and in compliance with required statutes and policies. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75