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Village of Avon - Board Oversights and Professional Services (2018M-30)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… report – pdf] Audit Objective Determine whether Village of Lake Placid (Village) employees and elected officials … audit statewide village lake placid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Kirkwood - Board Oversight (2018M-71)
… operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed an annual audit of the Supervisor’s records. … and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. … Village of Wurtsboro Financial Operations 2017M71 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Westmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether the District applied for all State … The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the … $21.2 million. Key Findings District officials did not apply for State transportation aid within one year of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Village of Arkport - Information Technology (2019M-203)
… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … adequately safeguarded Village information technology IT assets …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203State Agencies Bulletin No. 1699
… 5 Teacher’s Retirement System (TRS) members for calendar year 2019 is $19,571.60 Affected Employees Employees who are … January 1, 2010. This amount increases each calendar year thereafter by three percent. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1699-tier-5-pensionable-overtime-earnings-limit-calendar-year-2019-employeesJefferson Community College – Procurement (2017M-156)
… The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key … to include a method to seek competition for insurance coverage. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Accounts Payable Advisory No. 21
… referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business … load) must reference the appropriate Master Contract ID in the Master Contract ID field on the voucher. For more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsFredonia Central School District - Financial Management (2018M-33)
… Key Findings The Board overestimated appropriations by more than $5.7 million over a three-year period (6.75 … budgeted appropriations, exceeding the statutory limit by more than $2.1 million, or 7 percentage points. Despite …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… did not always comply with the District’s written regulations relating to cash receipts and nonpayroll … Key Recommendations Periodically review the adopted regulations relating to cash receipts and nonpayroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total … employees tested and the five volunteer Board members did not complete the annual SHP Training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingCity of Long Beach - Financial Condition (2019M-133)
Determine whether the Council and City officials adequately managed the Citys financial condition
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village (TOV) … a plan to reduce the amounts of surplus fund balance in a manner that benefits Town taxpayers. Ensure transfers …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… to the Treasurer. The Village Treasurer should sign all checks, and the facsimile signature file of an official … presence and should be kept in his/her possession at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mIslip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for … account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations … check signature policy that authorizes designated signees to use electronic signatures to imprint on Authority checks …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan … 2015-16, the District realized operating surpluses and did not need to use any appropriated fund balance to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in … were unrealistic and included appropriated fund balance not used as planned to fund operations. The budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Village of Fleischmanns – Water Fund (2013M-151)
… was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. … which is funded mainly through real property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151