Search

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

… competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, although required … service contracts. Secure audit services through an RFP process, as required by policy. District officials …

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

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

… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …

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)

… This represents at least 60 percent of the total paid to professional service providers during the audit period. … generally agreed with our findings and indicated they plan to initiate corrective action. …

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)

… Village officials did not establish adequate procedures to ensure all disbursements are for appropriate purposes, … Village officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

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

Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)

… and reports (e-records) in accordance with applicable legal and regulatory requirements. Key Findings District … properly maintain e-records in accordance with applicable legal and regulatory requirements. The Board and District … records and reports erecords in accordance with applicable legal and regulatory requirements …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-and

Etna Volunteer Fire Department - Procurement (2019M-48)

… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

ROA Result Calculator – Reporting Elected and Appointed Officials

… calculator to determine the ROA result (average number of days worked per month) for an elected or appointed … these results are calculated, go to  Calculating Record of Activities Results and Days Worked .   Rev. 5/22 … Elected and Appointed Officials How to calculate a Record of Activities result and days worked to report to NYSLRS …

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)

… Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. Specifically, the law requires certain information to be filed with the Office … Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053 …

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

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)

… Key Findings One Board member is the president and owner of a welding company which provided repair work to the … a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to New York State General … officials and employees are familiar with and follow the requirements of New York State General Municipal Law Article …

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

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

… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … Key Findings While the Board evaluated projects prior to their approval, Board members should improve TCIDA’s efforts to monitor businesses’ job performance and tax exemptions. …

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

Chenango Forks Central School District – Nonresident Tuition (2020M-69)

… officials properly identified and billed tuition for nonresident students. Key Finding District officials did not adopt a … policy. As a result, we could not determine exactly which students should have been classified as a nonresident student … District officials properly identified and billed tuition for nonresident students …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69

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

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

… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … advance payment of claims so that only claims allowed by law are paid prior to Board audit. Ensure that Town personnel …

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)

… reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not provide … an accountability analysis each month comparing cash on hand and in the bank with liabilities due to the Supervisor …

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)

… or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …

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

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

… disbursements totaling $53,425. The Treasurer performed all aspects of the disbursements process with little …

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)

… [read complete report – pdf] Audit Objective Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … supported and for appropriate District purposes. However, the Board could improve oversight of and internal controls …

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

OSC's Online Government Accounting Schools

… Find Helpful information on the Introduction and Principles Accounting Schools …

https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schools