Search
Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed … funds. As a result, the Board reduced its transparency of financial operations, and the public did not have an … reserves as part of the budgeting process or as authorized by Board resolution and voter approval. District officials …
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)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
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)
… (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not … policies. As a result, the Board lacks important tools to project current and future operating and capital needs and … policy. Town officials agreed with our recommendations and have initiated, or they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentVillage of Hewlett Neck – Financial Management (2022M-35)
… through 2020-21 ranging between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and $445,858 in …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35West Islip Union Free School District – Financial Management (2022M-40)
… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … practical in our ACFR presentation for the recording of capital assets. The implementation of GASB 34 necessitated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationFranklin Central School District – Information Technology (2022M-19)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Village of Islandia – Procurement (2021M-203)
Determine whether Village of Islandia Village officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Three Village Central School District – Financial Operations (2021M-141)
… payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Key Recommendations Adhere to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town 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 … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Middle Country Public Library – Treasurer (2015M-291)
… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… a benchmark collection rate and review aging reports for outstanding tickets. To increase collections, consider …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine whether goods and services were procured in a manner consistent with the procurement policy
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)
… balance. Account for and report year-end encumbrances that are valid and supported. Return excess funds in the tax …
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-2019m