Search
East Islip Union Free School District - Financial Condition Management (2020M-24)
… million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 … years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, … unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementShelter Island Union Free School District - Fund Balance (2020M-23)
… report - pdf] Audit Objective Determine whether the Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance levels exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeCanastota Central School District - Financial Condition Management (2019M-174)
… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… should: Consider automating the time keeping system to reduce calculation errors. Obtain proper approved time sheets prior to paying employees. Ensure overtime is approved prior to employees working overtime and monitor lunch breaks. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mEaton No. 1 Fire District – Board Oversight (2024M-4)
… maintained or that it received written financial reports to manage operations. Ensure bank reconciliations were … for 2020 through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we … $116,846 (56 percent) had one or more exceptions. Adhere to statutory requirements by seeking competition when …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… authorized. Key Findings Company disbursements were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 … agreed with our recommendations and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve … of financial operations, and the public did not have an opportunity to exercise its rights as provided in General Municipal Law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Upper Jay Fire District – Board Oversight (2023M-24)
… District financial activities, which hindered its ability to monitor financial operations and increased the risk that … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 … and have initiated, or indicated they planned to initiate, corrective action. … audit fire district Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Greig – Long-Term Planning (2023M-13)
… complete report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not establish … and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Company, Inc. (Company) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Board did not develop financial … Fire Company Inc Company Board provided adequate oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Bainbridge – Justice Court Operations (2021M-51)
… liabilities by $4,129. The Justices cannot account for the source of this money. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Plainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Franklin County Probation Department – Restitution Payments (S9-20-13)
… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Key Findings Department officers and members did not provide adequate financial oversight. As a result, officers and members were not in a position to monitor and assess the Department’s financial status. We … agreed with our recommendations and indicated they have begun and will continue to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Potter – Town Clerk (2020M-113)
… amount and form as received) or record, report and remit all collections to the appropriate parties in a timely and … properly prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113