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East Rochester Union Free School District – Procurement (2022M-56)
… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… officials complied with the District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting documentation and were properly audited before payment. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Town of Minetto – Information Technology (2022M-9)
… secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town 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-08City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… change orders were made only when warranted and after a thorough review. Avoiding $11.3 million in interest …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Brighton Memorial Library – Board Oversight (2015M-116)
Brighton Memorial Library Board Oversight 2015M116
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Sidney Central School District - Financial Management (2019M-243)
… financial plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund … plans and establish optimal or targeted funding levels for reserves. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Islip Fire District – Financial Condition (2020M-25)
… effectively monitor the District’s financial condition by ensuring that budget estimates and fund balance are … not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance deficit increased to … monitor available appropriations and fund balance. Adopt a fund balance policy that addresses the level of fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringData Sources – 2021 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City … NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education Department NYS Higher Education … Disability Assistance NYS Unified Court System Office of the New York State Comptroller Public Authorities Reporting …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of New Lisbon – Financial Oversight (2013M-12)
… of the Town’s financial operations for the period January 1, 2011, through September 27, 2012. Background The Town of New Lisbon is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Town of Greenfield – Golf Course Collections (2021M-133)
… were accounted for, we found: Collections for 27 of the 50 days tested totaling $74,038 were not remitted and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans with balances totaling … repayments were not properly accounted for or deposited in a timely manner. Late fees were not always properly … are properly accounted for, received and deposited in a timely manner and late fees are properly assessed and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingNaples Central School District – Online Banking (2015M-143)
… Background The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Fallsburg Central School District – Financial Condition (2014M-33)
… The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… 2014. Background The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, which is governed by an elected five-member Board of Education, … policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether … $806.6 million. Key Findings District supervisors do not provide adequate oversight of Information Technology … and at another school district. District officials do not adequately monitor or review the number of work …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center