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Cassadaga Valley Central School District - Financial Management (2018M-110)
… by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Town of Wolcott – Information Technology (2020M-126)
… Ensure the financial software, Town Clerk’s software and Justice Court software had the necessary controls to … to officials. Key Recommendations Adopt IT policies and a disaster recovery plan. Provide cybersecurity awareness … department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Red Creek Central School District – Financial Management (2020M-75)
… Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… education services. As a result, the School billed the Buffalo City School District (BCSD) $78,000 more than it would have had it followed New York State Education Department (SED) guidelines. Use the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… internal controls over service provider agreements for the period of January 1, 2012 through October 7, 2013. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… be aggregated by agency with each agency responsible for individual details. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsRocky Point Union Free School District – Overtime (2021M-80)
… complete report - pdf ] Audit Objective Determine whether the Rocky Point Union Free School District (District) … properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs. Key … by District procedures. Adequately monitor the overtime budget to ensure that sufficient appropriations were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Fort Edward Union Free School District - Financial Condition (2019M-245)
… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, … officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or … financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Village of Monticello – Financial Condition (2020M-107)
… has exhausted nearly 100 percent of its constitutional tax limit. The Village has significant infrastructure needs … financial condition. Monitor the Village’s constitutional tax limit to ensure real property tax levies do not exceed it. Develop and adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Town of Patterson - Information Technology (2020M-37)
… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… supported by adequate documentation and a proper use of District money. Key Findings The Board and District officials could not demonstrate … costs of approximately $58,000 were not pre-approved and the Board did not authorize per diem payments of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Port Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Danby Fire District – Claims Audit (2020M-149)
… the Treasurer to prepay those expenditures allowed by Town Law prior to Board audit and approval. Ensure all purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… properties with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing … Recommendations Periodically analyze shared positions and sports programs to ensure they remain cost-effective. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… applications, renewal forms or supporting documentation to verify eligibility for the exemption or accuracy of … transfer of four properties with agricultural exemptions to the County and did not require new owners of these properties to submit a new application as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Village of Nelliston - Payroll and Accounting Records (2018M-162)
… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
Determine whether the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightNew Lebanon Central School District – Network User Accounts (2021M-30)
… Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30