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Town of Franklinville – Procurement (2024M-56)
… requirements. Further, they did not research publications or attend free trainings that were available to assist them … their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed … were not familiar with the Town’s procurement policy, or their procurement and claims audit responsibilities, the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… documentation and were for Association purposes. As a result, the Association had a significant risk that … Five disbursements totaling $1,308 were not recorded in the accounting records. In addition, the Board did not: Adopt adequate bylaws or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andRochester Academy Charter School – Credit Cards (2022M-208)
… Officials did not perform an effective and timely review of credit card charges. As a result: School officials … School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of Education …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… account code to indicate the type of fixed asset owned. General capital assets should be classified by type … account code to indicate the type of fixed asset owned and the source of the monies from which the general …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining … documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine … to support purchasing processes, and ensure the policy is consistently followed. Corporation officials agreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes and water and sewer … Collector Clerk properly accounted for fees including campsite rentals real property taxes and water and sewer rents …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263State Agencies Bulletin No. 1907
State Agencies Bulletin No 1907
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemVillage of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to … Determine whether the Village of Clayton Village Board of Trustees Board properly audited claims prior to …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81New Hartford Central School District – Payroll (2021M-149)
… complete report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials … compensating controls over the payroll clerk who could add new employees to the financial system and was responsible for … Determine whether New Hartford Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… before payment and adequately supported. Ensure documented compliance with competitive bidding statues and the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58North Greenbush Common School District – Claims Auditing (2022M-112)
… audits and approves claims. Request and receive signed warrants or other reports from the claims auditor. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Contact Us
… [email protected] For electronic reporting assistance, FTP login, extension requests and other reporting questions …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply … and identified one or more pieces of required information was incorrect or missing from BOCES’ capital asset records. …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalTown of Evans – Employee Benefits (2024M-53)
… payments were generally not accurate, supported and/or approved. Opt-out payments were generally accurate; however, they were not properly supported or approved. We reviewed leave records for 27 of the Town’s … time used by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Earlville – Collections (2024M-128)
… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that we reviewed, … Determine whether the Village of Earlville Village ClerkTreasurer recorded and deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Lodi – Town Hall Capital Project (2024M-130)
… Work associated with six change orders totaling $65,537 was completed without the Board’s approval. The Board … documentation, such as a certification that the work was performed and completed according to contract terms. Key … action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Local Sales Tax Sharing in New York State
… between the county and its city or cities. Provided below is an interactive visualization that includes a thematic map … a summary of its most current sharing arrangement, which is based on our most recent annual questionnaire completed by county officials. Also provided for each county is the local tax rate, as well as what cities …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateOversight of Passenger Safety
… vehicles are being operated safely by employees with valid driver licenses. The audit covers New York City OPWDD … automated reporting system that notifies organizations of driver-related events, such as the expiration and renewal of driver licenses; the suspension, revocation, and restoration …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safety