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Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Garrison Union Free School District – Information Technology (2023M-127)
… accounts, established physical controls and maintained inventory records for information technology (IT) equipment, … physical controls, maintain complete and accurate inventory records for IT equipment or develop an IT … one printer, were not properly recorded in the District’s inventory listing. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… period July 1, 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County … Salem Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomReview of Credit Card Expenses at Finger Lakes DDSO
… York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is … counties. Employees at each group home routinely purchase food and household items necessary to keep the homes … New York State procurement requirements when purchasing food and household items. If necessary, work with OSC Bureau …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… payments to St. Francis are generally based on standard fee schedules. However, St. Francis is entitled to … drugs, and blood) that are not covered by the standard fee schedules. Per Empire’s agreement with St. Francis, the … to acquire them. Key Finding We reviewed one claim payment to St. Francis for special items and determined …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… Process and Document Preparation: To determine if a voucher has been redirected, both Online and Bulkload … Business Units should navigate to the payments tab of the voucher within the Statewide Financial System’s (SFS) Accounts Payable Module. A voucher may have one or more scheduled payment records. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted … are not limited to, the following types of transactions: Transfer of receipts between funds and account codes as … A Revenue transfer is used to adjust or reclassify previously posted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… the new board overseeing the ambulance operations. Conaway’s plea followed her arrest last fall after a joint investigation by DiNapoli, … personal utility bills, Direct TV Service and her husband’s membership to the New York State Snowmobile Association …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyCollege at Brockport – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … who was responsible for team travel expenses associated with in-state and out-of-state sporting events, including … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… financial duties related to cash receipts, and no one reviewed the Treasurer’s work. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218LaFargeville Central School District – Financial Condition (2016M-216)
… The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Keene – Records and Reports (2024M-27)
… and no one independently reviewed and approved entries. Bank reconciliations were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Copiague Fire District– Mechanic Shop Operations (2021M-93)
… complete report - pdf] Audit Objective Determine whether the Copiague Fire District (District) Board of Fire … (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key Findings The Board and District officials did not adequately monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City officials … ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did not … employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Determine whether the Lewis County Industrial Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in … These overpayments occurred because the calculation of the service fees included certain revenues and other fees …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Pavilion Central School District – Claims Audit (2024M-108)
… Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Sherman Central School District – Claims Audit (2024M-92)
… [read complete report – pdf] Audit Objective Determine whether the Sherman Central … audit all claims prior to payment. According to a District official, historically the Board appoints one of the … more than $1.3 million were paid that did not have documentation to support that claims complied with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Village of Lake George – Records and Reports (2024M-82)
… Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate and … Determine whether the Village of Lake George Village Treasurer maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68