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Brookfield Central School District – Claims Audit Process (2018M-6)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, … Key Findings The Board appointed two of its members to audit claims rather than the entire Board as required by …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6

Willsboro Central School District – Financial Condition (2015M-362)

… School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … a multiyear financial plan and monitor and update it on an ongoing basis. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

Village of Homer – Purchasing and Credit Cards (2017M-112)

… audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. … did not adopt a policy regarding the use of Village credit cards. Key Recommendations Distribute the procurement policy … establish controls and guidelines over the use of credit cards. …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … Board resolution authorizing payment. The Treasurer does not provide the Board with a warrant, abstract or a list of …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Margaretville Central School District – Financial Management (2020M-46)

… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Village of Scottsville - Financial Management (2018M-75)

… technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts policies. Key …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75

Evans-Brant Central School District - Information Technology (2019M-121)

… District officials did not provide IT security awareness training for individuals who used District IT assets. … Key Recommendations Provide periodic IT security awareness training. Provide adequate oversight of employee Internet use …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121

Hamburg Central School District - Information Technology (2019M-10)

… awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216

Mahopac Central School District – Financial Condition (2013M-302)

… costs due to declining enrollment and the combination of bus routes during the 2011-12 fiscal year. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302

Cost-Saving Ideas: Legal Requirements

… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for certain temporary …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements

Limitations – State Police Plan

… that exceed the limitation will not be included in your pension calculation. Tier 2 If the earnings in any year …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitations

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… Company purposes for the period January 1, 2015 through December 31, 2016. Background The Granville Hook and Ladder … financial reports and activity reports for fundraising events. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financial

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp without being supervised …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108

Chatham Central School District – Financial Condition (2015M-161)

… Purpose of Audit The purpose of our audit was to examine the … a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when … Recommendations Adopt realistic appropriations estimates in the District’s budgets. Develop comprehensive policies for …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161

Walton Central School District – Financial Condition (2014M-118)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney … about $552,000 of fund balance for 2014-15. The Board has not prepared and implemented a comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118

Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)

… of Audit The purpose of our audit was to determine if the Company provided adequate oversight of financial operations … 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is … except those located within the Village of Round Lake. The Company is governed by a five-member Board of Trustees and an …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial

Village of Bainbridge – Financial Operations (2014M-227)

… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227