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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)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board and …

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)

… statutory limit for the past three fiscal years. As of June 30, 2018, the District’s surplus fund balance was $2.15 …

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)

… fund balance 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 …

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

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

… within the required timeframe. Town officials agreed with our findings and recommendations and indicated that they …

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

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

… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …

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

Westhill Central School District – Information Technology (2021M-32)

… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32

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

Town of Springfield – Accounting Records and Reports (2020M-175)

… did not: Prepare bank reconciliations, record receipts in the financial accounting software or provide the Board … monthly bank reconciliations, record all transactions in the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. Annually audit the Supervisor’s records …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Grand Island Central School District - School District Website (S9-19-31)

… Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective action. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31

Albany Water Board – Software Management (2020M-159)

… on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. Specifically, … on Albany Water Board AWB computers and mobile devices is appropriate and necessary …

https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159

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

… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …

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)

… action. Appendix B includes our comments on issues raised in the College’s response letter. … Determine whether College …

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)

… District reported unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory …

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)

… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and the …

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)

… 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)

… budget was realistic and structurally balanced based on historical or known trends. 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 failed to adopt a structurally …

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