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Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately segregate … the water and sewer receivable control account to unpaid customer balances on a monthly basis. Review the water and …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Campbell-Savona Central School District – Financial Condition (2015M-42)
… general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Wainscott Common School District – Financial Condition (2013M-268)
… Although the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 … that result in the appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the … plan that addresses the use of unexpended surplus funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored projects. Key Finding While the Board properly approved and monitored projects in accordance … the Town of Hempstead Local Development Corporation THLDC Board of Directors Board properly approved and monitored …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Other Related Audit/Report of Interest The Norman Howard School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… Board provided adequate oversight of District operations to ensure financial activity was properly recorded and … Adequately monitored the Treasurer’s books and records to ensure the timely submission of required reports. … and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually submits …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Bainbridge – Financial Management (2016M-332)
… amounts of fund balance. Key Recommendations Develop and adopt structurally balanced budgets with tax levies that equal the difference between recurring revenues and recurring expenditures. Establish fund balance goals, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Locust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to … The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … $77.6 million. Key Findings District officials did not consistently adhere to written policies for obtaining …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Matter of Merton Simpson v. Department of Civil Service
… are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson v. Department of Civil Service. Background … are AfricanAmerican or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceBuffalo City School District – Special Education and Grant Administration (2017M-73)
… for special education services and to review the grant administration procedures for the period July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationFranklinville Joint Fire District – Claims Processing (2017M-141)
… distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Arkport Central School District – Network Access Controls (2021M-162)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did not … Central School District District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyTown of Mohawk – Records and Reports (2013M-113)
… Board members and an elected Town Supervisor. The Town’s 2013 adopted budget combined operating fund appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Bellevue Fire District #9 – Procurement (2018M-5)
… fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335City of Rome – Internal Controls Over Capital Projects (2012M-248)
… the Treasurer to submit periodic reports that show actual revenues and expenditures over the life of the project …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Town of Glenville – Justice Court Collections (2016M-246)
… Purpose of Audit The purpose of our audit was to examine the Court’s operations over the collection, … The purpose of our audit was to examine the Courts operations over the collection …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of Rotterdam – Water Rents (2016M-347)
… the Town’s water rent billing and collection procedures for the period January 1, 2015 through June 30, 2016. … $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations for 2016 total approximately $14.6 million. Key Finding Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347