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Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials … did not: Establish adequate policies and procedures for credit cards resulting in the circumvention of purchasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allKinderhook Central School District - Procurement (2018M-137)
… Municipal Law’s bidding requirements. District officials did not provide documentation that they obtained quotes prior …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137City of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… pdf] Audit Objective Assess whether local governments and school districts that utilize aggregators for energy … ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately evaluate …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Tuckahoe Common School District - Purchasing (2018M-228)
… Determine whether the District sought competition for its professional service providers and for purchases that … 12 vendors totaling $23,678 without obtaining the required number of quotes. Key Recommendations Use competitive methods … and purchases under the bidding threshold. Obtain Board authorization if necessary professional services exceed the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… complete report - pdf] Audit Objective Determine whether: The Board and District officials ensured information … records for non-instructional employees. Key Findings The Board and District officials have not adopted adequate … provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonRoosevelt Fire District – Fire Station Project (2015M-163)
… Purpose of Audit The purpose of our audit was to examine internal controls … March 13, 2015. Background The Roosevelt Fire District is a district corporation of the state, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
Pultneyville Fire District Internal Controls Over Financial Operations 2015M80
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsCortland County - Claims Audit and Check Printing (2018M-247)
… whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has … should: Audit all claims or delegate its responsibility for auditing claims by establishing the office of county … whether County officials ensured disbursements were for proper County purposes …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Johnstown, and is located in Fulton County. It is governed by a Board of Fire Commissioners which consists of five …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNiagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … Niagara County is located in western New York State and has a population of approximately 216,000. The County, … in to the point of sale system. Secure cash in a safe until it is deposited in a bank and ensure that cash …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Wyoming County – Selected Financial Activities (2015M-94)
… private developer. The procurement policy does not provide clear guidance for procuring and awarding professional … Revise the procurement policy to ensure that it provides clear guidance for procuring professional services that …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… from modifying their own time records. Ensure that all overtime is approved prior to the work being performed. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Sullivan County – Tourism Promotion Services (2014M-61)
… the County provided adequate oversite of the collection and expenditure of the occupancy tax for the period January … approximately $192.7 million. Key Findings The County’s enforcement of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions claimed by establishments are proper. The contract …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… held in several trust and agency funds. The Treasurer did not identify the balances in select trust and agency …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Greenville Fire District – Capital Reserve (2014M-64)
… The Board had intended to use the reserve to purchase a truck but did not due to a public petition against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Circleville Fire Company – Selected Financial Activities (2013M-391)
… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. … Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500. Key Findings … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mCincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that … is located in Cortland County and is governed by a five-member Board of Fire Commissioners. Its general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… vouchers comply with the District’s procurement, credit card and food and beverage policies prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188