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Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… and that disbursements were proper and supported. Key Findings Town officials ensured the CPF collections we … correctly paid to eligible school and special districts. Key Recommendations There were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… … Determine whether the Town of Vestal Town former police chiefs former chief separation agreement and related …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… Educational Services (BOCES) officials adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not adequately manage and monitor network user accounts to help prevent …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately … are initiating corrective action. … audit village east syracuse …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … they planned to initiate corrective action. … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Upper Jay Fire District – Board Oversight (2023M-24)
… she signed six (2 percent) of the 247 checks issued by the District during our audit period, and the remaining checks were signed by the Chairman of the Board (Chairman) and/or a … the Treasurer's records. Ensure all checks are signed by the Treasurer. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Greig – Long-Term Planning (2023M-13)
… report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and … We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Brocton Central School District – Financial Management (2023M-44)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, four tablets and 10 … two other items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentVillage of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35West Islip Union Free School District – Financial Management (2022M-40)
… reasonably and transparently managed fund balance and reserves. Key Findings The Board appropriated fund balance … to fund operations and was not transparent when funding reserves. The Board: Adopted budgets that overestimated … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… The State developed a comprehensive Capital Assets reporting system in compliance … the new Statewide Financial System (SFS) Asset Management (AM) Module (SFS AM), and the system was retired. The SFS AM continues to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationFranklin Central School District – Information Technology (2022M-19)
… District (District) officials adequately managed network and local user accounts and software and developed an information technology (IT) contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
Determine whether the Schonowe Volunteer Fire Company Inc Company Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Village of Islandia – Procurement (2021M-203)
… required by GML or the Village’s procurement policy, and preserve this documentation. Revise the procurement policy to …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Three Village Central School District – Financial Operations (2021M-141)
… School District (District) officials provided appropriate oversight over financial operations. Key Findings District officials did not provide appropriate oversight over financial operations. District officials did … Segregate the Treasurer’s duties or provide adequate oversight. Present all claims to the claims auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Locke – Financial Condition (2020M-111)
… As a result, it levied more taxes than necessary to sustain operations. The Board did not adopt budgets with … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… assessment, delinquent notices and collections. Establish a benchmark collection rate. If the industry standard … parking ticket operations and enforce fines. Establish a benchmark collection rate and review aging reports for … tickets. To increase collections, consider license plate readers, instituting civil action or amnesty programs …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… the District’s financial health. Comprehensive multiyear strategic, financial and capital plans were not developed. … condition is negatively affected. Adopt multiyear strategic, financial and capital plans. District officials … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91