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Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the … is in compliance with statutory limits and develop a plan to use fund balance in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … elected by the boards of the component districts. For the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs supported in whole or in part by …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and the … financial condition. The Board did not conduct, or cause to conduct, an annual audit of the Clerk-Treasurer’s records … revenues and expenditures, and require the Clerk-Treasurer to provide accurate monthly financial reports. Continue to …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30High Falls Water District – Water Fees (2015M-153)
… audit was to examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster County Towns … because the area was determined to have polluted ground water. The District is jointly supervised by the Town Boards …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Queensbury – Justice Court (S9-14-2)
… the audit period, the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… District officials did not review the direct deposit upload document or compare this document with the certified … are submitted for certification. Review the direct deposit upload document each pay period and forward it to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to the … services in its fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… did not establish procedures to ensure that the correct prices were obtained when purchasing goods through New York … awarded a State contract is correct by comparing relevant list prices, reduced by contract discounts, with a detailed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37East Hampton Housing Authority – Board Oversight (2017M-33)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Yards. The property was acquired based on a $6 million to $20 million development plan, without an interested … the struggles of developing and attracting businesses to other COIDA-owned properties. Subsequent to the property … that could take advantage of the property as a rail yard and be profitable. The Board decided this was not in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14OnTECH Charter High School - Information Technology (2023M-71)
… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings … ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to … IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Glen - Water and Sewer Operations (2023M-167)
… or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for accuracy. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Town of Western - Supervisor’s Records and Reports (2022M-184)
… File the required annual update document (AUD) with New York State Office of the State Comptroller. As of August 11, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Newfield Central School District – IT Asset Management (S9-22-17)
… in IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … IT assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. … were not inventoried, and one Chromebook (estimated cost of $288 based on similar purchases) could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17