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Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … County. The District, which operates three schools with approximately 1,200 students, is governed by an elected … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Tuxedo Union Free School District – Financial Condition (2015M-360)
… 2015-16 is structurally imbalanced, accounts receivables and reported cash balances were overstated and reserve fund money was commingled with other funds. The Board and District officials did not develop a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventorySouth Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Selkirk Fire District – Procurement of Professional Services (2021M-55)
… competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, although required … service contracts. Secure audit services through an RFP process, as required by policy. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies … the Village Treasurer (Treasurer) did not maintain control of her electronic signature. The Treasurer allowed her … present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Oneonta – Town Clerk (2021M-59)
… analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Medina Central School District - Tax Collection (2019M-151)
… tax collections and ensure that daily receipts correspond to amounts deposited, intact. Ensure there is sufficient … and collection activities in a timely manner in order to identify errors and discrepancies. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Mooers - Procurement (2020M-55)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Waterloo Central School District - Financial Condition Management (2019M-137)
… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Walton Central School District – Financial Condition (2014M-118)
… the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 1,025 students. … fund balance declined by about 94 percent from 2010-13, and officials appropriated about $552,000 of fund balance for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Ulysses - Information Technology (2021M-190)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive written … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Total Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State … basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Fishkill – Information Technology (2020M-153)
… officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against … officials did not adequately secure and protect the Town’s IT systems against unauthorized use, access and loss. The Board did not adopt adequate IT policies or a disaster recovery plan. Officials did not …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Colchester – Financial Condition (2016M-376)
… The Town of Colchester is located in Delaware County and has a population of approximately 2,100. The Town is … Town Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. … 2015, the Board underestimated revenues by 7 percent and overestimated expenditures by 18 percent, on average, in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Chatham Central School District – Financial Condition (2015M-161)
… audit was to examine the District’s financial condition for the period July 1, 2013 through March 11, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $29.5 million. … in the District’s budgets. Develop comprehensive policies for establishing and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Arkport Central School District – Payroll (2016M-338)
… District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Total Receipts – 2023 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal … Years From 2019 to 2023: Total receipts increased 38.5 percent. Tax receipts increased 47.7 percent. Federal …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s largest tax … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m