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Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… report - pdf ] Audit Objective Determine whether Otsego Northern Catskills Board of Cooperative Educational Services … to initiate corrective action. … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services …

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m

Cherry Valley Fire District - Board Oversight (2019M-141)

… the Annual Financial Reports, were completed and submitted to our office. Annually audit the Treasurer’s records. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether Copenhagen …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Longwood Central School District – Overtime (2021M-126)

… not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126

Town of Caneadea – Fund Balance Management (2020M-145)

Determine whether the Town Board Board effectively managed fund balances

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Albany Water Board – Software Management (2020M-159)

… application store on mobile devices. Perform an inventory of applications installed on unmanaged mobile devices. AWB …

https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159

Brasher Falls Central School District – Financial Condition (2019M-158)

… complies with the statutory limit and use surplus funds to fund one-time expenditures or needed reserves, pay off … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Plattsburgh City School District - Procurement (2019M-198)

… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198

Copiague Fire District – Credit Card Purchases (2019M-98)

… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

Lake Pleasant Central School District – Claims Auditing (2021M-202)

… totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202

Town of Freedom – Financial Management (2021M-191)

… funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Town of Corning – Financial Condition (2020M-13)

… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… Properly segregate and account for surplus bond proceeds to ensure they are used to retire District debt. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. … Determine whether Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Parishville-Hopkinton Central School District – Financial Management (2017M-72)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m

Sharon Springs Central School District – Financial Condition (2016M-39)

… The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through November 30, 2015. Background The Sharon Springs Central School District is located in the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39