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Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Valley Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately … and for valid purposes. Key Finding While the 198 BOCES purchase card charges we reviewed were adequately supported … Valley Board of Cooperative Educational Services BOCES purchase card charges were properly approved adequately …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Town of Villenova – Purchasing (2014M-52)
… for the period of January 1, 2013 through January 24, 2014. Background The Town of Villenova is located in … for the period of January 1 2013 through January 24 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Brunswick Central School District - Online Banking (2020M-6)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking … transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees … Determine whether the Board and District officials ensured online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Village of Greenwich - Cash Management (2019M-230)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested within legal limits, to maximize interest earnings. Village officials generally … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… the School Business Executive. District officials agreed with our recommendation and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional … oversight of the bookkeeper. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… of Cohoes Industrial Development Agency (CCIDA) complied with the 2015 industrial development agency (IDA) legislative … toward achieving project goals. CCIDA officials agreed with our recommendations and indicated they planned to … of Cohoes Industrial Development Agency CCIDA complied with the 2015 industrial development agency IDA legislative …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeWarwick Valley Central School District - Professional Services (2019M-139)
… report - pdf] Audit Objective Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements. Key Finding District officials did not seek competition for professional … Determine whether the District procured professional services in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Greenport Union Free School District - Bank Reconciliations (2019M-161)
… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations Ensure that bank …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) … provide IT security awareness training to staff. Hardware and software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologySchroon Lake Central School District - Claims Auditing (2019M-97)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Taconic Hills Central School District – Financial Management (2019M-155)
… maintain fund balance within the statutory required limit. Key Findings The Board overestimated appropriations by a … exceeding the statutory limit by 13 percentage points. Key Recommendations Adopt budgets with reasonable estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Bovina - Records and Reports (2019M-200)
Determine whether the Supervisor maintained complete accurate and timely accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Town of Moriah - Cash Management (2019M-169)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Moravia Central School District - Fuel Inventory (2019M-183)
… area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did … Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Town of Berne – Procurement (2014M-147)
… February 28, 2014. Background The Town of Berne is located in Albany County and has a population of approximately 2,800. … update the policies annually. Tested purchases were made in compliance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Centereach Fire District – Procurement (2016M-342)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Town of Hadley – Claims Auditing (2015M-198)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198