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Town of Dix – Supervisor’s Control of Cash (2022M-57)
… whether the Town of Dix (Town) Supervisor ensured cash in his custody was properly collected and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and disbursed. We … for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsAttica Central School District – Financial Management (2022M-103)
… fund balance and reserves that were not actually needed to fund operations. Overestimated budgetary appropriations by … improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance … appropriated fund balance and reserves that will be used to fund operations. Return improperly restricted funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Marion Central School District – Procurement (2022M-3)
… officials could not support they sought competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. … The claims auditor did not: Audit claims for accuracy or completeness. As a result, we identified discrepancies …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Brighton Central School District – IT Asset Management (S9-22-6)
… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials appropriately tracked, … they planned to initiate corrective action. … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
audit school phoenix IT
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is governed by … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Scarsdale Union Free School District – Overtime (2022M-105)
… [read complete report – pdf] Audit Objective Determine whether the Scarsdale … at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… 2014. Background The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove … Steuben County. It enrolls approximately 235 students and is governed by a five-member elected Board of Education. The … to verify the amount collected and deposited each day is accurate. … Canaseraga Central School District Cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Kortright – Financial Management (2016M-397)
… 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the use of these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Ithaca – Information Technology (2017M-52)
… audit was to assess the Town’s IT policies and procedures for the period January 1, 2015 through December 22, 2016. … elected seven-member Town Board. Budgeted appropriations for 2017 total approximately $25 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Greene – Budget Practices (2016M-409)
… have not developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed … estimates for revenues and expenditures. Develop a fund balance policy that establishes the levels of fund balance, including reserves, to be maintained in each fund to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… [ read complete report - pdf ] Audit Objective Determine whether the … not follow their procurement policy and seek competition for project related professional services totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Hempstead – Compensatory Time (2021M-64)
… Town of Hempstead (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town … did not ensure comp time hours were accurately accrued and accounted for. As a result, officials do not have … all comp time is appropriately earned, accurately recorded and properly monitored. Town officials did not: Establish a …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Tully Central School District – Network Access Controls (2021M-138)
… - pdf ] Audit Objective Determine whether Tully Central School District (District) officials ensured network access … take corrective action. … Determine whether Tully Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… Recommendations Establish procedures to adequately account for all collections received by the Department and ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140