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Town of German – Supervisor’s Records and Reports (2023M-54)
… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. … town tomplkins fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33North Greenbush Common School District – Claims Auditing (2022M-112)
… as the claims auditor, because they were directly involved in accounting or purchasing functions, audited and approved claims resulting in an increased risk that improper or deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed totaling $1.4 million: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Liberty Central School District – Information Technology (2022M-73)
… computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials may not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly … Key Findings District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly … potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Adirondack Central School District – Information Technology (2022M-61)
… IT control weaknesses communicated confidentially, we found: An IT service provider was paid $526,500 but …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… which made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementVillage of Stamford – Claims Audit (2022M-197)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197State Agencies Bulletin No. 297
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Town of Frankfort – Justice Court Operations (2022M-16)
… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… of any resulting contract and thereby necessitate a new procurement with more extensive outreach efforts. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesWilson Central School District - Financial Management (2022M-22)
… average unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the debt reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the Board can contract … (SED)’s maximum allowable NRT rates and actual Board of Cooperative Educational Services (BOCES) costs by a total …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… agreed upon job creation and retention goals. Track sales tax and mortgage tax exemptions to ensure they were not exceeded. Track …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringTown of Butternuts – Disbursements (2021M-62)
… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) … the IDA’s response letter. … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalOrange County Probation Department – Restitution Payments (S9-20-1)
… totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170