Search
Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… of her duties. Because the Board had not defined the rate or percentage of health insurance premiums that retirees must … incompatible financial duties performed by the bookkeeper, or provide additional oversight such as ensuring cancelled … checks are for authorized purposes. Define the rate or percentage of health insurance premiums that retirees must …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Knox – Town Clerk (2020M-72)
… accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. … prepared monthly, whereby known liabilities are reconciled to available cash. Perform an adequate annual audit of, or … 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/2020/07/31/town-knox-town-clerk-2020m-72Town of Corning – Financial Condition (2020M-13)
… fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. Key … and appropriations are reasonable based on historical or known trends. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Louisville – Water User Charges (2015M-44)
… The Board did not adequately segregate financial duties or provide sufficient oversight of billing, collecting and … is designated to record adjustments. There is no review or prior approval required for adjustments to be made in the … Segregate the duties of billing, collecting and recording or provide for oversight when adequate segregation is not …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when unused … 27 percentage points. Key Recommendations Develop a plan to reduce its surplus of unassigned fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Town of Hebron – Fiscal Oversight (2015M-59)
… Ensure that checks are signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by statute. Annually conduct or obtain an audit of the financial records and reports of all Town officers and employees who receive or disburse money on behalf of the Town. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Brasher Falls Central School District – Financial Condition (2019M-158)
… balance was $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal limit. During the past … appropriations by an average of $2.4 million each year or by 10.5 percent. During this time, total reserves … limit and use surplus funds to fund one-time expenditures or needed reserves, pay off debt and/or reduce property …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… financial decisions and increased the risk that errors or irregularities could occur. The Treasurer did not properly … all financial transactions in the accounting records or prepare required annual reports. Bank reconciliations were … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mVillage of Victor – Financial Management (2015M-166)
… policies and procedures governing the budget process or a fund balance policy establishing the level of fund … multiyear financial plan. The Board did not conduct or provide for an annual audit of the Treasurer’s records and … a comprehensive multiyear financial plan. Annually audit, or engage the services of an independent public accountant to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that … The Department of Treasury is empowered to withhold or reduce certain federal payments for the purpose of … collection process is known as "administrative offset" or "offset". Before referring a debt for collection by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeTown of Freedom – Financial Management (2021M-191)
… The Board did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a … years to approximately $735,000 as of December 31, 2020, or 69 percent of the 2021 fund appropriations. Did not … written, multiyear financial and capital plans or fund balance and reserve policies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Quaker Street Fire District – Board Oversight (2021M-96)
… policy and claims were for a proper District purpose or adequately supported. Additionally, the Board did not … AUDs were filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… project resources. Key Findings Officials did not properly or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance that officials obtained services at the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Milo – Financial Condition (2020M-172)
… real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets … fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172State Comptroller DiNapoli Releases School District Audit
… risk that data, hardware and software may be lost or damaged by inappropriate use or access. Officials also did not regularly review network … and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Town of Worth – Financial Operations (2014M-323)
… The Supervisor did not maintain accounting records or prepare bank reconciliations. Not all disbursements were made with proper supporting documentation or Board authorization. The Board did not adequately oversee … Town does not enter into any contract with a Town officer or employee who has a prohibited interest. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Key Findings The Board did not establish adequate controls or provide adequate fiscal oversight of the Treasurer. As a … document disbursement approvals, Conduct required audits or Adopt a procurement policy, investment policy or code of ethics, as required. Although the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mStafford Fire Department, Inc. - Financial Management (2023M-110)
… finances. The Board did not adopt realistic budgets or take an active role in monitoring Department finances. As … budgets, as certain expense estimates were omitted or overstated in the operating budgets. Develop a written multiyear financial or capital plan to help guide budget development and save for …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District officials also could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mFabius-Pompey Central School District – Information Technology (2016M-237)
… least six months, and 18 of the 111 were last used in 2013 or earlier. The District has not configured a banner message … Key Recommendations Review network user accounts, disable or remove any deemed unnecessary and establish procedures to ensure accounts no longer needed are disabled or removed in a timely manner. Configure all District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237