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West Islip Union Free School District – Financial Management (2022M-40)

… (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves. Key Findings The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding reserves. The Board: …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Franklin Central School District – Information Technology (2022M-19)

… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … adopt a comprehensive written IT contingency plan, update the plan as needed and distribute it to all responsible …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… State developed a comprehensive Capital Assets reporting system in compliance with Chapter 405, Laws of 1981 that … capital assets. The Statewide Capital Asset Accounting System (the system), maintained by the Office of General Services (OGS), …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

Village of Islandia – Procurement (2021M-203)

… from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… provided adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not … provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of Locke – Financial Condition (2020M-111)

… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Minerva Central School District – Financial Condition Management (2020M-60)

… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Madison County - Claims Audit and Payment Process (2019M-142)

… for computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments … is applied to checks. Discontinue allowing the credit card vendor to directly withdraw funds from County bank accounts. …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

East Islip Union Free School District - Financial Condition Management (2020M-24)

… officials provided adequate oversight and management of the District’s budget and financial condition. Key … due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

Shelter Island Union Free School District - Fund Balance (2020M-23)

… from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… contract. Key Recommendations Require the purchasing agent to monitor compliance with the procurement policy and … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Canastota Central School District - Financial Condition Management (2019M-174)

… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … was overfunded by $963,200 (615 percent) as of June 30, 2018. Encumbrances were overstated by a combined total of … plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with manual leave accrual entries. In addition, five employees had … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019m

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed … funds. As a result, the Board reduced its transparency of financial operations, and the public did not have an … its rights as provided in General Municipal Law. As of August 31, 2022, the three capital reserve funds had …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202