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Watkins Glen Central School District - Financial Management (2019M-57)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Village of Andover – Water and Electric Cash Receipts (2019M-152)
… However, the Board has not established adequate controls over these receipts. Village officials did not adequately … of her work. As a result, the Deputy had complete control over water and electric cash receipts and was able to make …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Poughkeepsie City School District - Budgeting (2018M-226)
… trends. Ensure that transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Poughkeepsie City School District - Payroll (2019M-110)
… Eleven retirees received payments they were not eligible for totaling $27,440 for not participating in the health insurance program. In … totaling $10,560 that they were not eligible for. Four maintenance workers were paid a total of $26,088 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110East Quogue Union Free School District - Claims Auditing (2019M-78)
… audit and approval. Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsArkport Central School District – Network Access Controls (2021M-162)
… 92 unneeded network user accounts and nine user accounts with unnecessary administrative permissions. In addition, … basis and ensure that network user accounts provide users with appropriate permissions needed to perform their job duties. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Otego-Unadilla Central School District – Information Technology (2021M-178)
… and adopting a written information technology (IT) contingency plan. Key Findings The Board and District … awareness training. The Board did not adopt a written IT contingency plan. Key Recommendations Thoroughly review user … training. Develop and adopt a comprehensive written IT contingency plan. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … records and reports are complete, accurate and up-to-date and deposit funds received in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer collected, deposited and … not receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions … undetected. Proper annual audits of the Clerk-Treasurer’s records were not performed. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76State Comptroller DiNapoli Releases Municipal Audits
… are not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable tax levy limit by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption and, as such, was …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsTown of Adams – Justice Court Operations (2020M-163)
… resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Western Sullivan Public Library – Library Operations (2015M-156)
… maintaining three library facilities. Solicit feedback from patrons to make informed decisions on programs and …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Groton Central School District – Cash Management (2020M-124)
… Central School District (District) officials maximized interest earnings. Key Findings District officials did not maximize interest earnings. During the audit period, the District’s interest earnings totaled $72,555, but the District could … Central School District District officials maximized interest earnings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… (SLA) with the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and … controls. Provide IT security awareness training for employees who use District IT assets. In addition, …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyState Agencies Bulletin No. 1876
… affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2019, which provides for … State Agencies Bulletin No 1876 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… Law section 72-g provides that, subject to the rules and regulations of the governing board of the fire … volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth … the governing board of the district/municipal corporation and a finding by the board that the training is necessary, in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsPearl River Union Free School District – Competitive Procurement (2015M-363)
… 1, 2014 through November 13, 2015. Background The Pearl River Union Free School District is located in the Town of … Pearl River Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services … the procurement policy and amend District regulations to provide guidance for seeking competition when soliciting … provider indicating the contract period, the services to be provided, the timetable for completion and the basis …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-services