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Cattaraugus County – Court and Trust Funds (2014M-85)

… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments …

https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85

Niagara County – Court and Trust Funds (2015M-228)

… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …

https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228

Management of Energy Consumption (Follow-Up)

… None Other Related Audits/Reports of Interest Office of Mental Health: Compliance with Executive Order 111 Purchase of …

https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-follow

Scarsdale Union Free School District – Information Technology (2016M-252)

… and 2015-16 fiscal years were approximately $148 million. Key Finding Our audit disclosed areas in need of improvement … District officials so they could take corrective action. Key Recommendation Strengthen IT controls as identified in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252

Green Tech High Charter School – Payroll (2023M-157)

… support class coverage payments totaling $17,700 made to 44 employees. Key Recommendations Issue and maintain …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157

Bellmore Union Free School District – Payroll (2023M-129)

… expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary … We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129

Village of Deposit – Claims Auditing (2023M-173)

… claims) totaling $20,659 without the required supporting documents. As a result, the Board approved the use of …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173

Village of Schaghticoke – Board Oversight (2023M-78)

… periodically reviewing bank statements, cancelled check images and bank reconciliations prepared by the …

https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78

Village of Ellicottville – Procurement (2016M-426)

… the 2016-17 fiscal year total approximately $1.9 million. Key Findings The Village did not always competitively bid or … obtaining competitive pricing for professional services. Key Recommendations Ensure competitive bids are obtained for …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 … with our recommendations and have indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

Lake Placid Central School District – Investment Program (2023M-94)

… and District officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other … Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94

Germantown Central School District – Payroll (2023M-3)

… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … paid to employees was accurate, adequately supported and authorized by the Board. District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… Board of Cooperative Educational Services (BOCES) officials accurately compensated employees. … compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) and employment … for efficiency improvement opportunities. Work with collective bargaining units to revise BOCES’ pay schedule or …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Town of Preble – Non-Payroll Disbursements (2023M-17)

… Conduct a thorough annual audit including reviewing bank reconciliations, bank statements, canceled check images and supporting documentation for disbursements. …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

Village of Harriman – Water Department Billing (2014M-311)

… with the Village code. Village officials did not bill two commercial customers because those customers had broken water …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311

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

Village of Suffern – Budget Review (B6-16-8)

… are reasonable. The tentative budget complies with the tax levy limit. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8

Mechanicville Housing Authority – Tenant Rents (2015M-246)

… Findings Not all employees who collect rent have unique user names and passwords in the computer system. Authority officials do … collecting tenant rents has a unique user name and password in the computer system. Generate and review audit …

https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246