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Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… While the Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 through … 2016, the more than $1 million in total appropriated fund balance went unused. The Board did not develop a long-term …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109City of Rye – Boat Basin Fund (2013M-289)
… the City’s actual costs for each of the five years. Based on the 2001 methodology, the Boat Basin has been undercharged …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Amsterdam – Recreation Department (2023M-29)
… the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … the Board to monitor the Village’s financial activities against the adopted budgets. Key Recommendations Prepare …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… was to examine the District’s information technology (IT) access controls over personal, private and sensitive … 30, 2015. Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and … do they properly manage SIS accounts and permissions and have not established effective policies and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and identify … increased from approximately $4 million at June 30, 2010 to $6.8 million at June 30, 2011, and to $8.9 million at June 30, 2012. The District’s unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationXII.6 Overview – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of … required by the Office of the State Comptroller. Guide to Financial Operations REV. 01/26/2015 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewFillmore Central School District – Reserve Funds (2016M-386)
… payments. The District’s 2015-16 report on reserves did not include the dates the reserves were established, amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of payments made by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCUNY Bulletin No. CU-276
… all members in the specified bargaining unit whose address type is “HOME” or the “HOME” address is blank and (State) is equal to NY. Agency Actions Notify affected employees. Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesClarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the year. Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a result, the general fund balance declined by $82,000 from …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Whitney Point Central School District – Information Technology (2023M-179)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted a comprehensive … officials did not adequately manage nonstudent network user accounts, which are network user accounts not specifically assigned to a student (e.g., authorized staff, third-party vendors and shared accounts). …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Procurement; Technical Cleanup Proposal
The purpose of this proposed legislation is to increase the transparency accountability efficiency and flexibility of the procurement process and to make tech
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalCity of Yonkers – Budget Review (B6-15-15)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… (CEO) and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify or delete data … of adequate controls increases the risk for disbursements to be made for non-School purposes and accounting records …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rye City School District – Payroll (2024M-2)
… overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… for the water and sewer funds. Ensure that procedures are developed for periodically reconciling the amount of …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability