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

… of water fund operations. Specifically: 104 of 1,380 water bills tested were not calculated correctly resulting in … national average. Key Recommendations Ensure that water bills are calculated correctly using Board-approved rates. …

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)

… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials …

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

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… controls to safeguard the network against unauthorized access or disruption. Key Findings City officials did not … controls to safeguard the network against unauthorized access or disruption. City officials did not regularly … written policies and procedures for managing network access and disable unnecessary network user accounts. Provide …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

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

… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …

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

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

… Updated and expanded CMIA regulations were promulgated effective June … programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing … Amendments may address, but are not limited to: Changes in funding techniques (i.e., methods used by the State to draw …

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

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Varick – Water and Sewer Operations (2021M-46)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Pulteney – Information Technology (2021M-28)

… Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

… - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) officials … Determine whether West Canada Valley Central School District District officials implemented …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements

Davenport Fire District – Financial Activities (2020M-147)

… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

State Comptroller DiNapoli Releases School District Audit

… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Honeoye Falls Lima Central School District … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Lyncourt Union Free School District – Information Technology (2020M-121)

… As a result, District has an increased risk that it could lose important data and suffer serious interruption in …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Village of Monticello – Records and Reports (2020M-104)

… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Alfred-Almond Central School District - Financial Management (2019M-131)

Determine whether the Board and District officials properly managed fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Victor Central School District - Financial Management (2019M-62)

… by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance … the amount of fund balance and reserves that will be used to fund operations. Develop a plan to continue reducing the school food service fund balance to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62