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Village of Margaretville - Fiscal Management (2018M-78)

… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… were not billed in accordance with the Board-established rates, resulting in customers being underbilled by $1,703. … are billed the correct Board-established water and sewer rates. Ensure that late payment penalties are applied to all …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Town of Ithaca – Information Technology (2017M-52)

… security, mobile computing and storage devices or online banking. Town employees did not receive sufficient IT … security, mobile computing and storage devices and online banking. Require that all staff receive formal IT security …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Lansingburgh Central School District – Purchasing (2017M-173)

… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173

Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

Amani Public Charter School – Payroll and Timekeeping (2015M-46)

… Purpose of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for … Leave accrual spreadsheet for employees who were entitled to earn vacation time did not show beginning and ending … and/or personnel Action Forms in their personnel files to establish salaries and wages at the start of each school …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46

South Kortright Central School District – Claims Audit (2023M-69)

… auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of each …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Cortlandville Fire District – Credit Cards (2020M-57)

… that supporting documentation is provided with credit card claim vouchers prior to approving these claims for payment. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57

Fine Fire District – Board Oversight (2023M-81)

… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Rondout Valley Central School District – Fixed Assets (2023M-36)

… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Vacating Orders – Divorce and Your Benefits

… include the date on which the original DRO was signed and language specifically vacating that DRO. In addition, a …

https://www.osc.ny.gov/retirement/members/divorce/vacating-orders

Cortland County Industrial Development Agency – Project Management (2015M-303)

… January 1, 2014 through June 30, 2015. Background The Cortland County Industrial Development Agency is an … created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is governed by …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-project

Humphrey Fire District – Financial Controls (2014M-37)

… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37

Town of Barker – Justice Court Operations (2016M-422)

… totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's adjudication, indicating the case resolution and the amount of fines and surcharges the … without the original data being documented in the case files. Key Recommendations Verify that all case files …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … Town Supervisor indicated he would follow the Board’s lead in taking corrective action. … audit town lisle highway …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Depew Union Free School District – Financial Condition (2016M-229)

… Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three schools … Board and District officials overestimated appropriations in the adopted budgets and allowed unrestricted fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229

North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)

… Purpose of Audit The purpose of our audit was to evaluate the oversight of the … Warren County. The Company contracts with the Town to provide fire protection services to the Town’s northern …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over

Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)

… environmental management program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and …

https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmental