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Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health insurance … However, if the spouse of a deceased retiree continues to make payments and does not inform the District of the … insurance coverage. Key Recommendation Enhance procedures to monitor the status of all retirees and their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceCazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The … over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million from reserves to help …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through … school that is not under the control of the local school board in the city of Albany, Albany County. The School’s … and oversight of operations is provided by a five-member Board of Trustees. Operating expenditures for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice Court’s … not ensure that the head court clerk had formal procedures to ensure that all outstanding moneys owed to the Court were pursued and collected. The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… complete report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway … period totaling approximately $94,000.A loader, which is seven years beyond its usable life, accounted for …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were … overfunded. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the … of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for … on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Town of Stafford – Capital Projects (2024M-17)
… firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of … a taxpayer equity issue when a portion of the costs to construct water districts was paid for by taxpayers not … records or prepare monthly itemized capital project budget-to-actual reports for the Board. Include eligible …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Silver Creek – Capital Projects (2017M-31)
… 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately … water capital project change orders, which resulted in the project’s budget being overspent by $179,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that all Project change orders were submitted as required to the New York State Education Department (SED) for … totaling approximately $2 . 7 million were not submitted to SED, as required, for the Commissioner of Education’s … are properly approved. Actively monitor change orders to ensure the District submits change orders for approval …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersClarendon Fire Company – Financial Activities (2023M-50)
audit clarendon fire company
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Danby – Town Clerk (2022M-08)
… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … Make intact and timely deposits. Secure collections prior to being deposited. Maintain all records, books and papers …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents … internally reviewed the rent and additional charges posted to tenants’ accounts by the housing assistant supervisor and … Recommendations Establish written policies and procedures to provide adequate guidance and internal controls over the …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … and auditing claims – was weak and highly susceptible to errors and irregularities occurring without detection. Key … collection are enforced. Establish policies and procedures to ensure that all moneys paid to the Town are recorded and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial activity, review … did not present bank reconciliations and bank statements to the Board for review. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … cash receipt, disbursement and recordkeeping duties to the extent possible. Adopt and implement written policies and procedures to ensure that the fuel supply is periodically measured and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Clarence Public Library – Audit of Claims (2016M-355)
… 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from … Board of Regents of the New York State Education System in 1969, is governed by an appointed seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355