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Bovina Fire District – Fund Balance (2015M-138)
… District’s 2015 budgeted appropriations totaled $95,380. Key Findings The Board has not formally established capital … or Department officials regarding capital planning. Key Recommendations Establish formal reserve funds using … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Town of Owego – Financial Management (2015M-179)
… funds for 2015 total approximately $11.8 million. Key Findings The Board did not develop reasonable revenue … for the general funds’ budgets because they were not based on a historical trend of actual results. The Town accumulated … $1.5 million in the town-outside-village general fund. Key Recommendations Develop reasonable revenue estimates that …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… 2015-16 fiscal year total approximately $153.5 million. Key Findings The Board did not adopt a formal policy for … BOCES does not have a policy to charge districts interest on late payments. Key Recommendations Adopt a formal policy to stipulate how to …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… 2015-16 fiscal year totaled approximately $67.4 million. Key Findings BOCES officials have not implemented access … in the computer system or limited access to users based on their job descriptions and responsibilities. Duplicate … vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access to the vendor module …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Voluntary Compliance Agreement (VCA) Instructions
Use the new reduced reach back period on all VCAs signed after January 1, 2017. Reduce the reach back on any General Ledger type property, to property first rep
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/vca-instructions.pdfMaintenance, Inspection, and Testing of the Event Recorder System
… railroad in North America. The LIRR has 124 stations on ten branches and the City Terminal Line that covers about … safety features within its infrastructure and trains. A key feature on the train is the ERS – a device that simultaneously monitors and records the key functions (e.g., speed, brakes) of the train and the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemMedicaid Program – Medicare Part D Clawback Payments
… for the State’s full-benefit dual-eligible population. Key Findings Auditors identified opportunities for cost … of the following payments: $1.65 million in payments on behalf of 2,315 recipients who were receiving Medicaid in … of 714 recipients who no longer had Part D coverage. Key Recommendations Review the $2.9 million in clawback …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsSprings Union Free School District - Payroll (2018M-222)
… salaries and accrued leave to which they were entitled. Key Findings Two teacher assistants were not paid in … for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) … seven occasions (by a total of 26 days valued at $7,845). Key Recommendations Develop and implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Broome County – Financial Condition (2017M-187)
… appropriations for 2017 total approximately $383 million. Key Findings On average, County officials annually used $2 million of … minimum levels of fund balances that should be maintained. Key Recommendations Cease using fund balance to finance …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Niagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key … establishing accountability and oversight responsibilities for Golf Course financial operations. … Niagara County Golf …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Norwich City School District - Fund Balance Management (2018M-198)
… balance as a financing source. Discontinue the practice of appropriating fund balance that is unavailable. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198City of Binghamton - Water System Cybersecurity (2018M-152)
… safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the … water system. Implement a formal process to stay updated on system cybersecurity threats. Prevent or monitor public … were communicated confidentially to City officials. Key Recommendations Establish a process for receiving and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… managed cafeteria operations. Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board of Education (Board) has … balances. Adopted policies for general fund reserves. Key Recommendations District officials should perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Atlantic Beach - Payroll (2018M-254)
… Objective Determine whether Village officials ensured that salaries were paid accurately to employees. Key Findings … approve all payroll payments that are not based on fixed salaries or wages and review the payment arrangement for the … action. … Determine whether Village officials ensured that salaries were paid accurately to employees …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of North Salem - Agricultural Exemptions (2018M-194)
… administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four woodland exemptions … an exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly calculated. Key Recommendations Ensure property owners submit an initial …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Fishers Island Union Free School District – Website Transparency (2023M-28)
… readily access and review information that could be used to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports … agreed with our findings and have initiated or plan to initiate corrective action. … audit fishers island school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… was consistent with his individual employment agreements. Key Findings The Board did not ensure that compensation … which, as a fringe benefit, should have been reported on his W-2 for income tax purposes. Key Recommendations Ensure that all salaries and benefits …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user accounts … list of authorized network user accounts and notify the IT vendor using service requests to disable network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userElmira Heights Central School District – Financial Condition (2014M-76)
… the 2013-14 fiscal year totaled approximately $20 million. Key Findings The District’s reliance on fund balance and reserves to finance planned operating … financial plan has not been updated since November 2012. Key Recommendations Ensure that future budgets are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76