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Pleasantville Union Free School District – Claims Auditing (2022M-136)
… audited before payment. Key Findings The Board did not ensure the claims auditor was properly trained or had … claims audit responsibilities.As a result, claims were not always adequately supported or properly audited before … were supported by Board minutes or contracts Exceeded available appropriations. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Fishers Island Waste Management District -- Purchasing (2015M-292)
… any purchases. District officials did not always comply with the purchasing policy by obtaining written quotes for … District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. Comply with the purchasing policy and statutory competitive bidding …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Marathon – Claims Audit Process (2022M-124)
… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims … have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 … 15 claims totaling $40,352 were approved without evidence of compliance with competitive bidding requirements or the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Huntington Union Free School District – Online Banking (2022M-178)
… officials did not enter into adequate written agreements with the District’s banking institutions, and the Board did … banking policy and enter into adequate written agreements with banking institutions. Adequately segregate online … banking activities. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Scarsdale Union Free School District – Overtime (2022M-105)
… overtime was properly approved, District officials did not monitor overtime to ensure it was accurate. Had officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… accurately billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, … underbilled by $1,703. Delinquent customer accounts did not always include late payment penalties in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Clifton Park – Information Technology (2020M-162)
… to 15 years before our review. Have a written contract with the Town’s IT provider that described specific services … to officials. Key Recommendations Ensure compliance with IT policies. Develop comprehensive written procedures … IT service level agreement. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Village of Arkport - Information Technology (2019M-203)
… technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Hounsfield - Claims Auditing (2019M-215)
… and approved prior to payment. Key Findings The Board did not audit claims before approving payments. Of 166 claim … paid $124,000 in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board … and seven claims for $4,100 were paid twice. The Board did not ensure that procurements of commodities, goods and …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Tri-Valley Central School District - Financial Management (2020M-17)
… the surplus fund balance in the general fund in accordance with the law. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated that they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… failed to adopt a structurally balanced budget and did not follow its fund balance policy when it appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… that companies’ actual capital investments are consistent with those specified on the applications and used in the … the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture the sales … exceeded the amounts authorized. IDA officials disagreed with how we presented the findings in the report. Appendix C …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… and that money was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as … The Board President (President) and two Board members did not publicly disclose, in writing, their deemed interests in … totaling $91,106 with the Company. Company officials did not ensure collections totaling $40,084 from fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mStockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… approximately $50,000. Key Findings The Treasurer did not prepare and submit formal monthly and annual financial … reports in 2013 and 2014. The Executive Committee has not provided adequate oversight of fundraising activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Shawangunk - Sewer District Charges (2018M-122)
… (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122State Agencies Bulletin No. 1804
… Date(s) Effective for all 2020 paychecks, starting with the Institution check of January 2, 2020 and the … check of January 8, 2020. Eligibility Criteria Employees with a regular work schedule of 20 or more hours per week are … after 26 consecutive weeks of employment. Employees with a regular work schedule of less than 20 hours per week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseVictor Central School District - Financial Management (2019M-62)
… and appropriating $1.6 million in fund balance that was not used. Annually increased meal prices, despite repeated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Adequate monthly reports were not prepared and shared with the Board. Bank reconciliations were not always accurate … adequate and complete accounting records and provide Board with complete and accurate monthly reports. Board should … completed accurately and timely. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Watertown City School District – Procurement (2021M-176)
… sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did not always comply with the District’s procurement policy and … seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176