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Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)

… Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …

https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… Park Central School District Financial Management and Payroll 2018M89 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments totaling … fees. Key Recommendations Revise the credit card policy to address authorizations, restrictions, safeguards and … adequately supported. Discontinue allowing the credit card company to directly access the College’s bank account to …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)

… and meal rates. Ensure costs for travel-related expenses are within established adopted guideline limitations. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-related

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… documentation to determine whether they were deposited in full. $385 received for fire safety services was not … all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Somers Central School District – User Accounts and Software Updates (2021M-153)

… information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… accurate, properly approved and supported. We attribute the audit findings to inadequate Board oversight, policies … As a result, payroll staff were unable to interpret what benefits employees are entitled to receive and may be improperly providing …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or … did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… three financial software user accounts unnecessarily had full access, and three individuals unnecessarily shared …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a … Project budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… to a one-year conditional discharge and paid the Village full restitution of $16,525 in connection with his crimes. …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)

… complete report – pdf] Audit Objective Determine whether the Chenango County Industrial Development Agency (CCIDA) … projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings Although the Board evaluated projects prior to approval, the Board did …

https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials accurately … paid salaries and wages but did not accurately pay unused leave benefits, and leave accruals were not proper. As a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… complete report - pdf] Audit Objective Determine whether the Herkimer County Industrial Development Agency (HCIDA) … properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor projects. Therefore, the Board could not effectively evaluate projects or hold …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project