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Seneca Falls Central School District – Procurement (2021M-201)
… bidding and quote thresholds lacked competition or documentation to support an exception from competition. … quotes. District officials did not competitively procure or document an exception from soliciting competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Town of Owego - Water Fund Operations (2021M-205)
… and $395,000 in 2020. 28 percent of the water produced, or 138.6 million gallons, is considered unauthorized … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… reconciled. The District did not have proper procedures or a faculty auditor. Collections totaling $5,767 were not … forms totaling $66,149 either had no supporting documents or the support lacked key information. ECA bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomWatertown City School District – Procurement (2021M-176)
… service agreements with three providers. Obtain verbal or written quotes for the purchase of goods and services from … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Town of Varick – Water and Sewer Operations (2021M-46)
… policies, formal multiyear financial and capital plans or written billing and collection policies and procedures. … Ensure customers were uniformly and accurately billed or that operating and administrative costs were equitably …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Town of Dayton – Financial Condition (2013M-90)
… monitor financial operations, adopt reasonable budgets or take appropriate action to maintain financial stability. … benefits Town taxpayers, such as reducing property taxes, or for other statutorily authorized purposes. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90East Meredith Rural Fire District – Financial Activities (2021M-26)
… and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and … our recommendations and indicated that they have initiated or planned to Initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Sidney – Supervisor’s Disbursements (2015M-214)
… Findings The Supervisor does not review bank statements or canceled check images to verify that only those … maintain control over the Supervisor’s signature. Perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Village of Red Hook – Information Technology (2020M-89)
… use, access and loss. The Board did not adopt required or sufficient IT policies, provide users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… Required annual financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of … complete, accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Lyncourt Union Free School District – Information Technology (2020M-121)
… in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were unneeded and included generic, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Newfane Central School District – Financial Management (2020M-88)
… the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent … and recommendations and indicated they have initiated or planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Town’s operating funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required … the operating funds and return it to the debt service fund or capital projects fund, as required. Perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Village of Monticello – Records and Reports (2020M-104)
… maintain accurate, complete and timely accounting records or properly reconcile bank accounts in a timely manner. About … were not prepared for the Board of Trustees (Board) or department heads. Annual Update Documents (AUDs), which …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… the statutory limit by approximately $1.2 million or 8 percentage points. The Board has not adopted a … our recommendations and indicated that they have initiated or planned to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Shawangunk - Sewer District Charges (2018M-122)
… Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. … fund balance of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Glenham Fire District – Cash Disbursements (2016M-380)
… Key Findings Claims were paid before the Board reviewed or approved them. Four claims totaling $2,267 did not have … individual claims and ensure they do not contain sales tax or other unnecessary charges. … Glenham Fire District Cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Town of Marcy – Justice Court Operations (2020M-166)
… Ensure the Court clerk (clerk) properly handled or made reasonable efforts to collect payment on 12 pending … with our recommendations and indicated they have initiated or planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Village of Whitney Point – Cash Disbursements (2013M-69)
… did not adequately segregate duties of the Clerk-Treasurer or implement sufficient compensating controls. The Board did … appropriate. Segregate the duties of the Clerk/Treasurer or implement compensating controls. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… $25.7 million. Key Findings The Board has not established, or reviewed and updated, policies as required by law and … also did not adopt a sufficient disaster recovery plan, or a sufficient information breach notification policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180