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Town of Arietta – Budgeting (2016M-308)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. … totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the Board overestimated … appropriations by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Village of Pittsford – Board Oversight (2017M-51)
… November 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has … services in an economical manner and establish how documentation supporting such decisions should be maintained. … Village of Pittsford …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Amagansett Union Free School District – Financial Condition (2014M-91)
… is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. … with 108 students attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who … Key Findings District officials underestimated revenues and overestimated appropriations for the budgets for fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mOlean City School District – Reserve Funds (2022M-187)
… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … 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/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Addison Central School District – Procurement of Professional Services (2023M-6)
… policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Stephentown – Records and Reports (2012M-209)
… and up-to-date accounting records, nor have monthly bank reconciliations been performed during our entire audit … in a timely manner. Perform complete and accurate monthly bank reconciliations and ensure that any differences …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLongwood Central School District – Overtime (2021M-126)
… District (District) officials appropriately approved and documented overtime for non-instructional employees. Key … Findings District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Long Lake Central School District – Capital Project (2021M-183)
… purposes. Maintained adequate project records necessary to account for and monitor the project and accurately separated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Copiague Fire District – Credit Card Purchases (2019M-98)
… card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 … by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in violation of New York State … Law. The Board approved $1,488 in charges that were not for valid District purposes. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Lake Pleasant Central School District – Claims Auditing (2021M-202)
… ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved … that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always … ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Brasher Falls Central School District – Financial Condition (2019M-158)
… the District appropriated fund balance and reserves that it did not use and generated operating surpluses totaling … reserves increased by $3.9 million. District officials have not developed a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Plattsburgh City School District - Procurement (2019M-198)
… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Caneadea – Fund Balance Management (2020M-145)
… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityAlbany Water Board – Software Management (2020M-159)
… on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed … mobile devices. Request that the Information Technology (IT) Department disable the application store on mobile … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Cherry Valley Fire District - Board Oversight (2019M-141)
… Findings The Board did not: Properly establish reserves or establish a reserve fund policy. Ensure that fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141