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Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer …

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)

… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Schuyler Lake Fire District – Financial Activities (2022M-191)

… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … communicated confidentially to officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) … our comment on an issue that was raised in the District’s response letter. … audit school district East Williston …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Olean City School District – Reserve Funds (2022M-187)

… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt … on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations Adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… Updated and expanded CMIA regulations were promulgated effective June … programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing … $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Seneca Falls Central School District – Procurement (2021M-201)

… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of … (53 percent) we reviewed that were subject to competitive bidding and quote thresholds lacked competition or documentation to support an exception from competition. The purchases totaled $456,331 of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201

Town of Varick – Water and Sewer Operations (2021M-46)

… owners. Establish adequate intermunicipal agreements and vendor contracts. Key Recommendations Develop and adopt … Negotiate adequate written intermunicipal agreements and vendor contracts. Develop a fair and equitable method for … Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Owego - Water Fund Operations (2021M-205)

… rates. Review and approve all adjustments prior to implementation by the utility department in accordance … and have initiated or indicated they planned to initiate corrective action. … Determine whether Town of …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key … from a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether Copenhagen …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Menands Union Free School District – Information Technology (2021M-78)

… Monitor internet usage; we found questionable internet use on three of six users’ computers examined. Provide IT …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The … more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of … warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97