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Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Determine whether financial activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The … Prepare and provide monthly bank reconciliations for the membership’s review. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mCassadaga Valley Central School District - Financial Management (2018M-110)
… Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
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)
… 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)
… $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was not used as planned. The …
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)
… Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full …
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)
… inappropriate or inaccurate. Key Recommendations Ensure all contract provisions are followed and all requirements are met before approving separation payments. Ensure all inputs including final salaries that drive the separation …
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
… value Date, method, and authorization of disposition Economic life remaining Percent utilized Flood code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsRocky Point Union Free School District – Overtime (2021M-80)
… Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored and … to ensure that sufficient appropriations were available for overtime costs. Properly record all overtime costs. Key …
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)
… annually updated. Continue to explore options to provide for revenue enhancement, cost savings opportunities and to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245State Agencies Bulletin No. 567
… To explain an automated update to the Bank ID (transit number) as a result of the merger of Charter One Bank with Citizens Bank. Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/567-bank-merger-affecting-direct-depositVillage 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 …
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)
… and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
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)
… credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key …
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)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by local …
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)
… pursue cost-effective measures by exploring the potential for offering select special education services in-house. …
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)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … of four properties with agricultural exemptions to the County and did not require new owners of these properties to …
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-162