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Village of Islandia – Procurement (2021M-203)
… policy. $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … not have job creation or retention enforcement mechanisms. Business job creation and retention numbers were not … corrective action. … Determine whether Washington County Local Development Corporation Corporation officials provided …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Locke – Financial Condition (2020M-111)
… highway funds and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Minerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… complete report - pdf] Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of … and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority …
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)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … maintained in the financial accounting software. No budget-to-actual reports were prepared to monitor the District’s …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Madison County - Claims Audit and Payment Process (2019M-142)
… control the check signing process for computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in … when it is applied to checks. Discontinue allowing the credit card vendor to directly withdraw funds from County …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142East 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 … million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 … years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementShelter Island Union Free School District - Fund Balance (2020M-23)
… prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus … the employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the … were properly supported and approved. The President’s salary and benefits were in accordance with his employment … contract. Key Recommendations Require the purchasing agent to monitor compliance with the procurement policy and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeCanastota Central School District - Financial Condition Management (2019M-174)
… Adopt annual budgets that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and supported. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… Determine whether employees received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked. Key … includes our comments on the issues raised in the District’s response letter. … Determine whether employees received …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mEaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Neptune 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-5Fort 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)
… whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … audit period, and the remaining checks were signed by the Chairman of the Board (Chairman) and/or a Commissioner. Key Recommendations Provide …
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)
… The Board did not establish long-term financial and capital plans or fund balance and reserve policies. As a … tools to project current and future operating and capital needs and has not outlined its intentions for … financial and capital plans to help ensure financial resources are available to replace capital assets in a timely …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … and goods and services were received. Key Findings While Town officials ensured that goods and services were … law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Objective Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of … they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements totaling $3,052 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Three Village Central School District – Financial Operations (2021M-141)
… not: Properly assign administrative and user access rights to the financial software. Establish an electronic banking … duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to … payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141