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Town of Tully – Justice Court Operations (2021M-10)
… Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Town of Friendship – Justice Court Operations (2021M-15)
… recorded deposited disbursed and reported Justice Court Court collections …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Franklin-Treadwell Fire District – Disbursements (2021M-16)
… officials had some good controls over disbursements, the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly … procedures over electronic transfers to ensure no one person can both initiate and approve electronic transfers. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Hauppauge Union Free School District – Leave Accruals (2022M-150)
… accurately calculated payments for unused leave accruals. Key Findings District officials did not properly account for … accrual payments that we tested were properly calculated. Key Recommendations Ensure leave accruals are accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… complete report – pdf] Audit Objective Determine whether the Lisbon Central School District (District) claimed all … or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not establish adequate … nonstudent network user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. … all employees complete IT security awareness training. Key Recommendations Develop written procedures for granting, …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userSag Harbor Union Free School District – Claims Auditing (2022M-174)
… complete report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims … were appropriate, audited and approved before payment, the claims auditor did not ensure claims were supported . We … in accordance with the Board policies. Ensure purchases are made in compliance with District policies and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… monitor the Project . As a result, total costs to complete the Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in the Village’s general fund … or ensure that a separate capital projects fund was set up to record Project revenues and expenditures. Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Hilton Central School District – Network Access Controls (2022M-200)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or … unneeded enabled network user accounts, including those for former students, former employees and others who were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… written procedures for obtaining parental consent forms, documenting the eligible services provided and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… complete report - pdf ] Audit Objective Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and … reviewed and approved prior to payment. We also found: The Board did not appoint someone to audit claims and did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsTown of North Greenbush – Town Clerk (2017M-132)
… all money collected in a timely and accurate manner. Key Findings The Clerk did not record, deposit, disburse or … to ensure sufficient assets to cover liabilities. Key Recommendations The Town Board should take appropriate …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Village of Warsaw – Justice Court Operations (2021M-214)
… - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were … Determine whether the Village of Warsaw Village Justice Court Court collections were properly …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Unadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… . Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newCity of North Tonawanda - Financial Condition (2020M-90)
… report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were … to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced … policy, multiyear financial plan or capital plan. The Mayor’s and City Council’s budgeting practices and poor …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76