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South Lewis Central School District – Conflicts of Interest (2021M-3)
… officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in … for the District’s capital project. They both worked on the project as part of their private employment and the … acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… administering select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed … bona fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions … in the calculation of these exemptions to go undetected. Key Recommendations Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207East Islip Union Free School District - Financial Condition Management (2020M-24)
… financial condition. Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from … completed fiscal years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund balance is added back, unassigned fund balance exceeds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementGreenville Fire District - Fixed Assets (2019M-223)
… purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that … or procedures that include threshold values for recording and tagging assets and the persons responsible for maintaining records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… the Clerk also collects Town and County property taxes. Key Findings The Clerk did not remit interest and penalties collected on the late payment of taxes to the Supervisor as required. … pled guilty to charges of grand larceny from the Town. Key Recommendations Remit tax collections, including …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… report - pdf] Audit Objective Determine whether the District is providing transportation to eligible nonpublic school students. Key Findings District officials did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mCity of Long Beach - Financial Condition (2019M-133)
… million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Congregate Meal Services for the Elderly (Follow-Up)
… the Program Our initial audit report, which was issued on January 11, 2018, found that the New York City Department … number of meals were reasonable for the district served. Key Finding DFTA officials have made some progress in … partially implemented, and three were not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followGates-Chili Central School District - Financial Management (2019M-53)
… budgets and effectively managed fund balance and reserves. Key Findings District officials circumvented the statutory limit on surplus fund balance by making more than $12 million in … funds to finance the District’s increased costs. Key Recommendations Provide transparency by developing and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Chestertown Fire District – Claims Processing (2016M-387)
… of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and … Resolutions that the Board passed to approve claims for payment did not include information necessary to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Village of Dering Harbor – Board Oversight (2020M-29)
… adequate oversight of the Village’s financial operations. Key Findings The Board: Failed to comply with statutory … levy exceeded the calculated limit of $331,470 by $65,143. Key Recommendations Ensure tentative and adopted budgets … the general fund and capital projects. Monitor budgets on a monthly basis to ensure that budget line items are not …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29City of Dunkirk – Billing Enforcement (2020M-117)
… 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Mid-Hudson Library System – Procurement (2016M-261)
… Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster … of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled … are made using State contract on behalf of member public libraries. Modify the Library System's procurement policy to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Islip Fire District – Disbursements (2020M-9)
… State General Municipal Law and the District’s policies. Key Findings The Board: Made an inappropriate payment for … Approved payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient … approved purchase order prior to the purchase being made. Key Recommendations Consult an attorney regarding recovering …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of North Norwich – Budgeting (2015M-54)
… Purpose of Audit The purpose of our audit was to determine if Town officials effectively … 1, 2013 through December 12, 2014. Background The Town of North Norwich is located in Chenango County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Schenectady City School District – Financial Condition (2014M-168)
… 2013-14 fiscal year totaled approximately $159 million. Key Findings The Board did not adopt a policy establishing … through 2013-14 were not structurally balanced, relying on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt a fund balance policy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Cazenovia Central School District – Financial Condition (2015M-327)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 … through June 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Key Findings District officials did not verify that all non-original equipment manufacturer (OEM) school bus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesGreenville Central School District – Information Technology (2016M-221)
… of Audit The purpose of our audit was to evaluate the District’s internal controls over Information Technology for … January 14, 2016. Background The Greenville Central School District is located in the Town of Greenville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221