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Town of Fulton – Justice Court Operations (2017M-6)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Town of Owego - Water Fund Operations (2021M-205)

… resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the County Treasurer … tax collections, including interest and penalties, to the Supervisor and Treasurer within the required … findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the TSA, … techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and Additions … is, refund transactions of less than $50,000 for a single federal program will no longer be subject to CMIA interest …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Menands Union Free School District – Information Technology (2021M-78)

… - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of Education (Board) … taking corrective action. … Determine if the Menands Union Free School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… not follow their procurement policy and seek competition for project related professional services totaling more than …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a … manner. Prepare and provide monthly financial reports to the Board which include a detail of money received and …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… accounts in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

City of Middletown - Information Technology (2018M-235)

… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop … the last six months, 19 of these accounts were never used and one account was last used to logon to the network more …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

Determine whether College officials adequately monitored credit card and travel expenditures

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Oysterponds Union Free School District - Financial Management (2019M-217)

… limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Tri-Valley Central School District - Financial Management (2020M-17)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… adopt supplemental written financial policies and enforce compliance. Ensure all claims are audited and approved before …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… the former Superintendent was arrested and charged with obstructing governmental administration in the Second … transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ discrepancies with CHIPS claims. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30