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Glen Aubrey Fire Company – Board Oversight (2022M-139)

… there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. Regularly review … and procedures. Properly prepare budgets and present them to the membership and the Towns annually. Review and approve …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

Town of Potter – Town Clerk (2020M-113)

… deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did … determined the shortage. Key Recommendations Consult with legal counsel and the Town’s insurance agent to recoup the … to ensure records, deposits, reports and collections are remitted in an accurate and timely manner and the Clerk …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance must be used to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Opinion 97-23

… AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership in ambulance corps) VOLUNTEER FIREFIGHTERS -- …

https://www.osc.ny.gov/legal-opinions/opinion-97-23

Opinion 94-26

… village. Article 19-A of the General Municipal Law (§980 et seq.; L 1989, ch 282 as amended) governs the … improvement districts (see former General City Law, §24-a et seq., repealed by L 1989, ch 282). It is a general rule …

https://www.osc.ny.gov/legal-opinions/opinion-94-26

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… to fund operations. Reduce surplus fund balance to comply with the statutory limit. Return improperly restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials generally agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Montauk Union Free School District – Information Technology (2022M-137)

… School District (District) officials secured access to the network and financial application and developed an … application, they did not adequately secure access to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by unauthorized individuals, data …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Seneca County Probation Department – Restitution Payments (S9-20-7)

… As a result, some victims may never receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Nine of the … not. In addition, officials did not maintain a complete list of victims with unsatisfied restitution orders, make …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … enforce restitution orders, notify the court when a probationer violated the court order or disburse victim … enforced restitution orders notified the court when a probationer violated the court order and disbursed victim …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund and … reserves had balances totaling more than $15.5 million as of June 30, 2018. Key Recommendations Develop a plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

White Plains City School District – Financial Management (2020M-71)

… The District’s fund balance over the past five years grew to $97.9 million, the equivalent of 43 percent of the … were overestimated in previous budgets and continued to be overestimated. District officials made year-end transfers totaling about $29 million to reserves. The transfers were made to stay within the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

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