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Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were in place during our audit period. The Board did not audit or …

https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and

XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures

… instructions outlined in Section 8.G - Payment Methods of this Chapter. Upon acceptance at the foreign banking …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currency

Phelps-Clifton Springs Central School District – Network Access (2021M-35)

… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35

Danby Fire District – Claims Audit (2020M-149)

… claims to ensure purchases had supporting documentation and were proper District expenditures. Key Findings The Board did not adequately audit claims and it authorized some unallowable claims to be paid prior to … expenditures allowed by Town Law prior to Board audit and approval. Ensure all purchases have proper supporting …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149

State Comptroller DiNapoli Releases School District Audit

… officials did not develop and manage a comprehensive investment program or comply with the district’s board of education’s investment policy. District officials should solicit interest …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit

Village of Monticello – Financial Condition (2020M-107)

… multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107

Honeoye Central School District - Information Technology (2019M-9)

… not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Suffern Central School District - Financial Condition (2019M-145)

… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general fund financial condition. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Little Falls City School District - Financial Condition Management (2019M-67)

… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Incorporated Village of Garden City – Check Signing (2021M-39)

… electronic signature. The Treasurer allowed her signature to be affixed to checks without her being present. Alternate signatories …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

Medina Central School District - Tax Collection (2019M-151)

… tax collections and ensure that daily receipts correspond to amounts deposited, intact. Ensure there is sufficient … and collection activities in a timely manner in order to identify errors and discrepancies. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Walton Central School District - Fund Balance (2019M-209)

… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209

Edmeston Central School District - Fund Balance (2020M-1)

… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Cuba-Rushford Central School District - Financial Management (2020M-7)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

Monticello Central School District - Fund Balance Management (2020M-2)

… - pdf] Audit Objective Determine whether the Board and District officials properly managed the general fund’s fund … fund balance not being used to finance operations. The District’s recalculated surplus fund balance exceeded the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2