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Village of Delhi – Audit Follow-Up (2019M-204-F)

The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020

https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-f

Cincinnatus Central School District – Procurement (2021M-111)

… School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Spackenkill Union Free School District – Professional Services (2021M-89)

… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

Village of Endicott – Disbursements (2021M-124)

… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … to initiate corrective action. … Determine whether Village of Endicott Village officials ensured that nonpayroll …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124

Village of Shoreham – Board Oversight and Justice Court (2017M-152)

… the Clerk-Treasurer's or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were not always issued and bank … and ensure that an independent reconciliation is prepared for the money received by departments and deposited by the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152

Selkirk Fire District – Procurement of Professional Services (2021M-55)

… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55

ROA Result Calculator – Reporting Elected and Appointed Officials

… Use this calculator to determine the ROA result (average number of …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculator

Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)

… School districts and Boards of Cooperative Educational Services (BOCES) are required by … requires certain information to be filed with the Office of the Attorney General, the Office of the State Comptroller and the State Education Department. …

https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053

Buffalo United Charter School - Financial Management (2018M-197)

… Determine whether the Board ensured School funds are used in the most effective and economical manner. Key Findings The … how they are used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain … and recommendations. Appendix B includes our comments on the School’s response. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197

Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)

… District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were … totaling $53,425. The Treasurer performed all aspects of the disbursements process with little oversight or …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115

Lyndon Fire District – Disbursements (2022M-132)

… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside from … exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could … review disbursement activities, there is an increased risk for unauthorized and inappropriate transactions. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132

South Otselic Fire District – Financial Activities (2022M-169)

… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169

Town of Homer – Conflict of Interest (2022M-148)

… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …

https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148

Town of Hounsfield - Claims Auditing (2019M-215)

… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims … in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board approval. Eleven claims totaling $10,500 lacked …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

Town of Mayfield - Town Clerk (2016M-29)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)

… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …

https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoring

Laurens Fire District – Financial Activities (2021M-43)

… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43