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Village of Canastota - Board Oversight (2018M-256)
… oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, audit … Clerk-Treasurer’s records and reports. The Treasurer did not file annual financial reports (AUDs) with the State … approximately $4,000 over a six-month period that were not supported by timecards. Key Recommendations Audit claims …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… approximately $78,000. Key Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee to examine the Department’s finances each year. Not all disbursements contained two signatures or sufficient …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Canandaigua City School District – Procurement (2022M-141)
… Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 1,365 eligible Medicaid services provided totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52New Paltz Central School District – Payroll (2021M-45)
… (District) officials accurately paid employees’ salaries and wages. Key Findings District officials generally paid employees’ salaries and wages accurately but did not establish adequate controls … over payroll. Payroll was not always properly reviewed and certified before payments were made. There was no …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Town of Lyndon – Town Clerk’s Collections (2021M-117)
… Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections … recorded from January 1, 2020 through May 6, 2021 were not deposited within three days, as required. The Board did not perform an annual audit of 2020 records, as required. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Town of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital … Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… to ensure online banking transactions were appropriate and secure. Key Findings BOCES officials did not establish … to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to … Ensure that online transactions are reviewed and reconciled to supporting information. Update bank …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Waverly Central School District - Financial Operations (2019M-136)
… 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … and indicated they have initiated, or planned to initiate, corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… whether Town officials used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest. Key Findings The Highway … list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Greene County - Information Technology (2020M-38)
… County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Naples Central School District – Network Access Controls (2020M-82)
… - pdf ] Audit Objective Determine whether Naples Central School District (District) officials ensured network access controls … corrective action. … Determine whether Naples Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Broadalbin-Perth Central School District – Cash Management (2020M-65)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program. As a result, … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… plans. Key Findings The Board and Village officials did not develop realistic budgets. From 2016-17 through 2018-19, … $3.6 million of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance policy or multiyear financial and …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Poughkeepsie City School District – Information Technology (2019M-166)
… use, access and loss. Key Findings The District did not adequately control and secure its personal, private and sensitive information (PPSI). District employees were not provided with IT security awareness training. The District did not have service level agreements (SLAs) with its IT service …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Town of Decatur – Town Clerk (2020M-58)
… a timely and accurate manner. Key Findings The Clerk did not issue duplicate receipts for any collections during the audit period which totaled $1,630. The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. The Board did not conduct or cause an annual audit of the Clerk’s records …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Green Tech High Charter School – Payroll (2023M-157)
… Did not maintain timesheets or payroll status change forms documenting approved pay rates to support $7,220 in … Recommendations Issue and maintain payroll status change forms and ensure timesheets are prepared and submitted for …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157