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Bainbridge Fire District - Board Oversight (2018M-252)
… properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials … was provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected … and all 23 elected officials), 14 employees or 6 percent of employees tested did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… 74 percent of employees tested and eight elected officials did not complete the annual SHP Training. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9West Seneca Fire District #3 - Capital Reserves (2019M-248)
… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Kings Park Central School District - Procurement of Professional Services (2020M-22)
… policy) when procuring professional services. Consider updating the procurement policy to establish a reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of New Hudson – Tax Collection (2021M-2)
… not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key Recommendation Remit all real … tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Guilford - Justice Court Accountability (2018M-248)
… all money held by the Justice Court are identifiable and disbursed to appropriate parties. Key Findings The … outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The … Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. Pay unidentified …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… service providers. Key Findings District officials did not: Use competitive methods to select 10 of 16 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalGlens Falls Common School District - Cash Management (2019M-177)
… earnings could have been increased by $45,330 during the audit period. Key Recommendations Ensure available funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a … internal control policies, including the preapproval of all purchases by using a purchase request form. Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Croton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Homer Central School District - Criminal History Background Checks (2019M-76)
… to students prior to obtaining or confirming fingerprint clearances. Conduct periodic checks of employee files to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Moriah Central School District - Cash Management (2019M-65)
… rates, revenue would have increased by $61,162 during the audit period. Key Recommendations Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Ellicottville Central School District - Information Technology (2019M-14)
… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Town of Johnstown – Payroll (2014M-55)
… 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of approximately 7,100 and … to leave time. Employees did not record their work time in a consistent manner. Key Recommendations Enforce the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55City of Lockport -- Budget Review (B18-1-10)
… in the proposed budget appear reasonable. The City did not appropriate any fund balance as a financing source in … following year’s budgeted appropriations. City officials did not provide evidence that they prepared cash flow …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Selected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) … agencies reviewed and used the ACE ratings prior to making a contract award. The audit covered contracts from January 2016 to March 2020. About the Program In 1997, MTA implemented the ACE system, a performance …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northComptroller DiNapoli Releases State Audits
… made in each area. New York City Department of Education (DoE): Compliance With State Arts Education Requirements … audit report issued in February 2014, examined whether DoE students completed an arts education curriculum that … In a follow-up report, auditors determined the DoE has made significant progress in addressing the issues …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs … travel, and other funding needs such as confidential and change allowances. As of March 31, 2012, Parks was authorized …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsAudit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-university