Search
Town of North Salem - Agricultural Exemptions (2018M-194)
… (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted … exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly calculated. Key Recommendations Ensure property owners submit an initial or renewal application, …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194East Quogue Union Free School District - Claims Auditing (2019M-78)
… and properly audited before payment. Key Findings The claims auditor: Did not audit and approve 301 claims … totaling more than $6.1 million before payment during the audit period. Did not sign the warrants on which 70 … audit and approval. Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Middleburgh Central School District - Information Technology (2019M-115)
… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s records as required in the bylaws. Key Recommendations Perform all of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialTown of Moriah - Leave Accruals (2019M-168)
… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Glens Falls City School District - Financial Management (2019M-12)
… fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Poughkeepsie City School District - Budgeting (2018M-226)
… needed reserves, paying off debt and reducing District property taxes. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Hendrick Hudson Central School District - Financial Condition (2019M-24)
… Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over 30 percent to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Norwich City School District - Fund Balance Management (2018M-198)
… fund balance deficit. Ineffectively budgeted each year for various known expenditures and revenues. Developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… a third-party ambulance company to retain and use all fees collected for ambulance services, which is not … disbursement process. Ensure that all ambulance service fees collected are remitted to the Town. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Village of Nelliston - Payroll and Accounting Records (2018M-162)
… Determine whether the Village accurately paid salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer … February 2018. The Superintendent did not maintain his leave accruals according to the compensation agreement and …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162McLean Fire Department - Financial Operations (2018M-40)
… events use: cash reporting forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the membership approves all disbursements as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Springs Union Free School District - Payroll (2018M-222)
… Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Manchester - Board Oversight and Information Technology (2018M-39)
… Town of Manchester Board Oversight and Information Technology 2018M39 …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Allegany-Limestone Central School District - Financial Management (2018M-129)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices … fund balance that was not used to finance operations and overestimating appropriations by $4.8 million (8 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… by the Mayor or Board. The Board did not receive or review bank statements or canceled check images to help minimize the … compensating controls, including periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Susquehanna Valley Central School District – Information Technology (2020M-95)
Determine whether Susquehanna Valley Central School District District officials established information technology IT controls over user access to protect against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… [read complete report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School … and reimbursements paid to the Company. Earn up to $28,000 if the Directors had used School-provided cash rewards credit … Determine if the Board and School officials adequately monitor School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m