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Village of Hunter – Financial Operations (2023M-164)
… duties, Provide oversight of the Clerk-Treasurer’s payroll, or Perform required annual audits of the Clerk- …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Afton – Claims Auditing and Disbursements (2023M-177)
… claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … itemized receipts. The Village reimbursed the former Mayor for two payments totaling $1,500 for the Village’s accounting …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Town of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient to cover expenditures for at least four years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of German – Supervisor’s Records and Reports (2023M-54)
… – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … audit town german …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Tompkins Fire District – Board Oversight (2023M-33)
… complete report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire … document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted an information technology … District officials did not adequately manage network user accounts or develop and adopt an IT contingency plan. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the … over the last three school years. Although most of the repairs and improvements were proportionately funded by the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRochester Academy Charter School – Credit Cards (2022M-208)
… credit card policies and procedures or ensure compliance with the established policy requirements. Key Recommendations … payments are made. School officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… calculated correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting in 251 employees’ leave balances being credited either for … reviewed, 23 had errors totaling $8,530, including $4,900 in payments for unused vacation leave which were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Article 4-C of the Economic Development Law requires publication of grant opportunities. To comply … requirements of Article 4-C of the Economic Development Law. As a result, any grant opportunity that is published in … Article 4C of the Economic Development Law requires publication of grant opportunities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesBoquet Valley Central School District – Procurement (2021M-132)
… contracts totaling $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. … contracts (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, in accordance … policies, because officials did not obtain verbal or written quotes. All professional services in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Town of Butternuts – Disbursements (2021M-62)
… of the disbursement process. Key Findings The Board did not provide adequate oversight of the disbursement … allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… complete report - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) … properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects. The Board did not ensure its project approvals were based on …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalVillage of Clayton – Claims Auditing (2021M-81)
… Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The Board did not … $495,104 were not approved for payment by the Board, and claims totaling $52,000 to the local Chamber of Commerce …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Fairport Public Library – Financial Management (2014M-354)
… purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Village of Stamford – Claims Audit (2022M-197)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively audited claims prior to … the Board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million we examined: 78 claims …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Village of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Bemus Point – Clerk-Treasurer (2022M-38)
… record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery and official misconduct. In December 2021 she pleaded guilty to petit larceny and paid …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38