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Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … support efforts were made to obtain the best price. None of the 10 professional service providers we reviewed with … is obtained and retained as required. Ensure evaluations of professional service providers are performed as required. …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key … or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were … Board did not provide appropriate oversight and management of budgets and fund balance or ensure annual audits were …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained unrestricted fund … balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of December 31, 2021 …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Town of Owego – Shared Services Facility Capital Project (2022M-42)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the … which is $8.1 million over the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… whether Delaware-Chenango- Madison-Otsego (DCMO) Board of Cooperative Educational Services (BOCES) officials … and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly … beds and other assets) with combined purchase prices of approximately $47,500 did not have required asset tags, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedCity of Lackawanna – Network Management and Internal Controls (2021M-215)
… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented … Determine whether City of Lackawanna City officials properly implemented information …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the financial recordkeeping and reporting duties required of this position. Key Findings The Comptroller did not … the financial recordkeeping and reporting duties required of this position. We identified the following inaccuracies: … general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. $1,441,751 …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate … and reports, and the Board could improve its oversight of financial operations. The Supervisor did not: Ensure … and accurate financial reports, the Board was not aware of significant deficiencies with the Town’s accounting …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… Objective Determine whether Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) officials …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling over $4.1 million were not … Determine whether the Town of Owasco Town Town Assessor Assessor properly administered …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… report - pdf ] Audit Objective Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money. Key Findings … did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140South Butler Fire Department – Oversight of Financial Activities (2020M-120)
Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the … or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF collections totaling $15.5 million: … Law Section 29.The collections were deposited an average of 18 days, and as much as 28 days, after they were recorded …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Board and the Board conducted the required annual audit of the Supervisor’s records. Key Recommendations Correct … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where … (TOV) funds. The Town paid additional costs of $51,400 to have the accounting records created, the annual …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185