Search
Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did … or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. … not properly budgeting for capital expenditures increases the risk that school districts could be …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Tompkins Fire District – Board Oversight (2023M-33)
town tomplkins fire district audit board oversight
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Addison Central School District – Procurement of Professional Services (2023M-6)
… policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: … audit the Supervisor’s records. Town officials agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… action. Appendix B includes our comment on an issue raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… report – pdf] Audit Objective Determine whether Village of Lynbrook (Village) employees and elected officials … Training was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees … did not complete the annual SHP Training or 21 percent of employees tested. Key Recommendation Village officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… not complete the annual SHP Training. Additionally, of the 423 total Town employees and elected officials, 10 Justice …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees and …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Village of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… and complete, annual SHP Training and alternative dates or means of providing training are used as the needs of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed … through 2021 were not filed until after the resignation of the former Comptroller.The longest overdue report was more … Monthly financial reports included erroneous reporting of revenue and expenditures. The Mayor and Council did not …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Town of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight … of cash disbursements, assets and fuel inventories for the period January 1, 2011, to December 13, 2012. … The purpose of our audit was to assess the Boards oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… oversight. As a result, the Treasurer and Fire Chief were able to initiate non-Company transactions without detection by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… controls over the payment process as a basis for that certification. To the extent feasible, separation of duties … separation of online data entry of claims from claim certification functions; and Security over authorized access … Annually, each agency head must email a signed certification form to the Office of the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processTown of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Village of West Hampton Dunes – Financial Operations (2013M-390)
… Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. … filing due date. Estimated revenues and expenditures in adopted budgets were not realistic, resulting in annual …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Village of Northville – Joint Youth Activity Program (2016M-339)
… of Northville to operate youth development activities for children residing in the Village and the Towns of … of Program resources. The Program serves approximately 110 children and had expenditures of approximately $37,000 for fiscal year 2015-16. Key Findings Bank statements and reconciliations were not …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339