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Town of Preston - Financial Management (2018M-81)
… four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, … 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although the Town has … fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. … with water and sewer services. Budgeted appropriations for 2017 totaled approximately $8.8 million. Key Findings The … a timely manner. Establish formal policies and procedures for review and approval of the assessment of penalties and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an eleven-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank … with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer files the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… records that include a running cash balance, perform bank reconciliations and ensure that monthly reports include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. … The Company reported operating expenditures of $33,209 for 2012. Key Findings The Board’s code of ethics is … The Board has not adopted written policies and procedures for financial operations. The Company’s financial duties are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001CUNY Bulletin No. CU-439
… January 12, 2012 Background The CUNY Office of Employee Benefits has requested OSC to adjust pre-tax and post-tax transit benefits so as not to exceed 2012 pre-tax benefit limits as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control … accounts and ensure unneeded user accounts are disabled in a timely manner. Establish written procedures for … user account access. Establish and implement a system in which nonemployee network user accounts and service …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to payment and correctly paid to eligible school and special …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Village of Madison - Collections (2023M-160)
… of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 … manner. Develop written policies and establish procedures for the cash collection process. Ensure water and ambulance …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Worcester – Claims Audit (2022M-145)
… Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported … claims totaling $601,662 should not have been approved for payment. For example, 131 claims totaling $597,410 were …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village 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)
… The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a banking agreement with a bank that maintains six District … officials did not conduct online banking transactions in the most secure manner through a wired connection. Key …
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 Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… accurately and completely accounted for and that monthly bank reconciliations are prepared and any discrepancies are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311General Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… not properly secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with … recommendations and indicated they have taken, or planned to take, corrective action. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax collection for the …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Haldane Central School District - School District Website (S9-19-32)
… complete report - pdf ] Audit Objective Determine whether the Haldane Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … financial information was not posted, causing a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Putnam Valley Central School District – Information Technology (2021M-154)
Determine whether Putnam Valley Central School Districts District officials ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154