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Downsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire Districts District Board of Fire Commissioners Board ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Western New York Maritime Charter School – Financial Operations (2015M-124)
… New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… bills, and School officials do not receive or review bank statements or reconciliations. Key Recommendations Use a … construction cost overruns for capital projects. Review bank statements and reconciliations periodically. … Charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. … operates three schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… 10 could not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… reviewed. The Town may have saved $3,891 (6 percent) on diesel fuel purchases if Town officials had used the New York State Office of General Services (OGS) contract to purchase … our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Stafford – Capital Projects (2024M-17)
… portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Old Westbury – Justice Court (2017M-64)
… 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The Village is governed by an elected … and documented. Identify the source of the overages in the Justices’ bank accounts and distribute the funds as …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Brocton Central School District – Financial Management (2023M-44)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Clarendon Fire Company – Financial Activities (2023M-50)
… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Franklin Central School District – Information Technology (2022M-19)
… manner. Key Recommendations Develop written procedures for managing computers and network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Johnstown Public Library – Cash Receipts (2014M-304)
… was to evaluate the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, … for 2014 totaled approximately $405,000. Key Findings For cash collections that are not recorded in the circulation …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of South Bristol – Financial Management (2015M-140)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through May 20, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $2.1 million. Key Findings The … multiyear financial plan to establish long-term objectives for funding long-term needs. Annually audit or cause the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. Establish a benchmark collection rate. If the industry standard … parking ticket operations and enforce fines. Establish a benchmark collection rate and review aging reports for …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Cortland County - Financial Management and Reporting (2019M-162)
… the Legislature ensured County officials had accurate and complete financial information with which to manage … to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure others received …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Yorkshire – Financial Management (2021M-109)
Determine whether the Town of Yorkshire Town Board Board and officials adopted realistic budgets maintained reasonable levels of fund balance and properly planned for equipment replacement
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109