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College at Brockport – Selected Employee Travel Expenses

… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)

… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …

https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125

Village of Albion – Water and Sewer Rents (2013M-108)

… receipts to provide accountability for set-up fees paid by new customers. Key Recommendations Segregate the water and …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… funds allowed the former Central Treasurer (Treasurer) to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and missing money. $6,982 is … by the Chautauqua County District Attorney and pled guilty to stealing $6,982 from the District on January 6, 2022. She …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

Lockport City School District - Procurement (2021M-198)

… applicable statutes. Key Findings District officials did not demonstrate that certain goods and services were procured … District’s procurement policies. District officials could have used a more transparent procurement process for a $3.3 … for a facial/object recognition software license, prior to adopting a standardization resolution. We also found the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

East Ramapo Central School District – Financial Condition (2013M-141)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background The East Ramapo Central … is $800,000 more than the $7.4 million budget note issued to fund the deficit. District officials planned to use the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

College at Cortland – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … costs totaling $696,909. Key Findings The travel expenses for the five College employees selected for audit were documented and adhered to State travel rules …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Town of Benson – Financial Condition (2013M-77)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

Tompkins County Industrial Development Agency – Board Oversight (2015M-33)

… financial assistance should be recaptured from those business that fall short of performance goals in compliance …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings … enforce unpaid tickets or report transactions to DMV in a timely manner. Key Recommendations Periodically review …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that … reconciliations, bank statements or canceled check images on a monthly basis are performed. … Monticello Joint Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… of our audit was to examine the Town’s budgeting and financial oversight practices for the period January 1, 2013 … balance as a financing source. The Board has not adopted investment and procurement policies. The Board did not … all Town officials and employees who received or disbursed money during the year. Key Recommendations Develop policies …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Town of Livonia – Justice Court (2015M-76)

… proper bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

Williamsville Central School District – Financial Management (2016M-274)

… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for … shared services in which component districts participate to enhance their individual educational programs, is governed … the resulting surpluses totaling approximately $3 million to fund unbudgeted capital projects. BOCES officials have …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m

Beacon City School District – Claims Auditing (2016M-20)

… Purpose of Audit The purpose of our audit was to examine the claims … policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20

Controls Over Cash Advance Accounts

… Purpose To determine whether the State Education Department (SED) has adequate controls … 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … Family Services: Controls Over Cash Advance Accounts (2013-S-52) Workers' Compensation Board: Controls Over Cash Advance …

https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts