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Your Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial condition for the period June 1, …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Danby Fire District – Claims Audit (2020M-149)
… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of Greenwich – Purchasing (2020M-135)
… purchases totaling $35,474 were not competitively bid as required by law. Key Recommendations Clarify the …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Orchard Park Public Library – Audit of Claims (2016M-191)
… audit of claims prior to payment and ensure that the Secretary documents its approval of claims in the Board …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the period March 1, 2015 through May 31, 2016. Background … The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement … 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in … Village of Canajoharie Procurement 2015M36 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Cooperative Educational Services (BOCES) officials ensured network access and information technology (IT) assets were properly safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from … Cooperative Educational Services BOCES officials ensured network access and information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andGreenlawn Water District – Accounting Records (2015M-231)
… 2015. Background The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves approximately … Recommendations Maintain the District’s accounting records in a timely, accurate and complete manner. More effectively …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231South Farmingdale Water District – Information Technology (2014M-153)
… Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a … potential disruptions of the District’s computer network and related applications and reduce the risk of losing data. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Kortright Rural Fire District – Financial Activities (2022M-51)
… complete report - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Selkirk Fire District – Procurement of Professional Services (2021M-55)
… Fire District (District) officials solicited competition for professional services. Key Findings District officials did not solicit competition for professional services. During our audit period, District … without soliciting competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Town of Oneonta – Town Clerk (2021M-59)
… report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly … bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Jefferson – Selected Financial Operations (2014M-332)
… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Mahopac Central School District – Noninstructional Payroll (2020M-32)
… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over Town Clerk … audit of the Clerk’s records. Key Recommendations Remit to the Supervisor the interest and penalties collected and … The purpose of our audit was to review the processes and procedures over Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… accurately recorded and reported financial activities. Key Findings The Board’s budgets were incomplete because the … did not maintain accurate and reliable accounting records. Key Recommendations Prepare budgets that are complete and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. … controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately $282,000. As of June 30, 2019, … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Monticello Central School District - Fund Balance Management (2020M-2)
… properly managed the general fund’s fund balance. Key Findings The Board overestimated appropriations from … 30, 2019, the District overfunded one reserve by $820,000. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2