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South 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-activities

Town 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

Middle Country Public Library – Treasurer (2015M-291)

… Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, … library that received its charter from the State Board of Regents in 1960. Key Findings The Treasurer’s status as a … is unclear. The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Town of Baldwin – Claims Auditing (2023M-113)

… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Town of Cobleskill – Budgeting (2023M-138)

… of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly … administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

City of Salamanca - Collections (2023M-131)

… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… provide a separation agreement which included a severance payment. Key Recommendations To the extent possible, … support and justify the decision to include a severance payment within a separation agreement, which in turn helps …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key … not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or loss. As a … by active employees, that had last log on dates ranging from November 2016 to December 2021. Review and disable 76 …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)

… adequately monitor cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is … Board did not establish sufficient compensating controls to help ensure cash was safeguarded. The Board did not review, or designate anyone to review, bank statements and canceled check images, bank …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79

Brocton Central School District – Financial Management (2023M-44)

… with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 … for appropriations and reserves that will be used to fund operations. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

North 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-equipment

York Central School District – Financial Management (2022M-96)

… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection … Ensure compliance with the terms and conditions of all contracts and lease agreements. Develop written … whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured compliance with fire protection …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

Norfolk Fire District – Board Oversight (2022M-109)

… The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure … totaling approximately $54,000 were improperly paid prior to the Board’s audit and approval. Also, six claims totaling … adequately supported and/or the District had no authority to make the payments. The Treasurer has not filed the …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Town of Parish - Financial Condition and Supervisor's Records (2019M-58)

… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … Town accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its … and received accurate financial reports to help it do so …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58