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City of Salamanca - Collections (2023M-131)
… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to … Perform a thorough claims audit to ensure disbursements are supported and for appropriate and necessary District …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… disposing of District vehicles to ensure inventory reports are accurate and up to date. Review fuel transaction reports to ensure fuel users are authorized and accurately report information needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Penfield Central School District – Financial Management (2015M-162)
… reserves with balances totaling approximately $8 million are overfunded and potentially unnecessary. The school lunch … Review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Western New York Maritime Charter School – Financial Operations (2015M-124)
… policies or procedures to specify what types of documents are acceptable or requiring them to be current, to verify … Approve all contracts and ensure that three written quotes are obtained, in accordance with Board policy. … Western New …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… service contracts and ensure that written or verbal quotes are obtained for purchases that are under bidding thresholds. … Corning City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Alden Central School District – Financial Management (2016M-372)
… unemployment insurance reserve and the insurance reserve are overfunded. Key Recommendations Develop realistic … at least annually to determine if the amounts reserved are necessary and reasonable, and use the excess amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… fiscal year during which the deficit obligations are outstanding, their tentative budget for the next … and expenditure projections in the tentative budget are reasonable. District officials generally implemented …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Officer approved these transfers. BOCES officials are making excessive use of miscellaneous budget codes for … Ensure that budget transfers in excess of $25,000 are presented to the Board for approval as required by the …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andWest Islip Union Free School District – Payroll (2016M-78)
… approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into the payroll … Ensure that the ASB certifies the payrolls before checks are printed and distributed. … West Islip Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Clarendon Fire Company – Financial Activities (2023M-50)
… and hall rental activity and ensure credit card charges are supported by itemized receipts and invoices, and that credit card payments are made in a timely manner. Company officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Lake Luzerne – Payroll (2022M-98)
… Board did not approve. Key Recommendations Ensure payrolls are reviewed and certified. Ensure timecards are complete and fully in compliance with the Town’s policy. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Corning City School District – Claims Auditing (2023M-105)
… documentation. Key Recommendations Ensure claims are paid after audit and contain adequate supporting … forms. Ensure all claims for GST BOCES service charges are independently audited. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsDownsville Fire District – Procurement and Claims Audit (2022M-130)
… taxpayers do not have assurance that goods and services are purchased in the most economical manner. Seven claims and … policy is clearly documented. Ensure that all claims are audited and approved prior to payment. Discontinue using …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Town of Caroline – Renewable Energy (2013M-325)
… The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By incorporating … use of five homes for one year. Key Recommendation There are no recommendations for this report. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Congregate Meal Services for the Elderly (Follow-Up)
… one was implemented, three were partially implemented, and three were not implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followTier 6 Defined Contribution Plan Option
… contribution plan for their retirement benefits, if: They are not represented by a union and Their salary at the time they are hired is at least $75,000. Employees who wish to choose …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… Determine whether the non-firefighting vehicles are necessary for District operations and perform a … cost-benefit analysis to determine whether these vehicles are a cost-effective use of public funds. Enforce the use of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76