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Indian River Central School District – Financial Condition (2016M-287)
… July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of … Indian River Central School District Financial Condition 2016M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… fund balance included in its budgets. The Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly review the claims for proper … unexpended surplus funds is in compliance with Real Property Tax Law statutory limits. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two … Include all estimated expenditures and revenues in the budget, including tax certiorari judgments and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationFarmingdale Union Free School District – Payroll (2024M-22)
… payments were necessary and properly supported. As a result, there is a significant risk that employees may have … overtime separate from other payroll expenditures. As a result, District officials did not have adequate information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Town of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included additional amounts uncovered …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for … did not adequately monitor and safeguard fuel and E-Z Pass tags, these assets could have been misused, lost and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalChatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… effectively managed the Treasurer’s office cash collection process and ensured accounts receivable were … did not effectively manage the Treasurer’s office cash collection process or ensure accounts receivable were reconciled. The Treasurer’s office cash collection process and software system were deficient, …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) … and are accurately calculated based on the correct sales tax amounts. Establish adequate procedures to review …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … Board audit and approval. Document all gifts and donations in the Board minutes. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Village of Stamford – Claims Audit (2022M-197)
… made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not … including $2.8 million which was improperly restricted in a debt reserve as of June 30, 2021. The Board … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Village of St. Johnsville – Records and Reports (2015M-1)
… located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled … did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a … more detailed information on local sales tax sharing in New York State, including why counties may or may not share …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateVillage of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were underbilled by more … records and reports. The Village had insufficient cash to fund its operations and the continued use of temporary …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Frankfort – Justice Court Operations (2022M-16)
… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16