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Fairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when … and compensation. Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC … by local governments to date, grouped by region. Users can also select a region and display the total number of operational AUC retail dispensaries by municipality in that region. The Office of Cannabis Management (OCM) …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
Bethpage Fire District Credit Card and Travel Expenditures 2017M50
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report … was appropriately paying out-of-state providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from April 16, 2004 through June 30, 2009, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-follow2019 Annual Audit
… as part of our daily audit. In addition, we identified 917 product code errors totaling nearly $3.85 million. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditVendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalWhitesboro Central School District – Separation Payments (2020M-146)
… contracts. District officials generally agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… deficiencies. District officials disagreed with some of our findings but indicated they have implemented corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … Determine whether Village of Fort Plain Village officials established appropriate control …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
Determine whether the salary and benefits paid to the account clerk clerk were accurate and authorized
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Evergreen Charter School – Credit Card Purchases (2024M-143)
… charges or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not develop and … credit card policy or procedures for monitoring and using the School’s 13 credit cards that were assigned to 13 School …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Dutchess County – Contract Monitoring (2023M-142)
… and services rendered was sufficient. Expenditures for one contract exceeded the agreed-upon contract amount by …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that … disbursement. The Company did not maintain records showing how many people bought tickets or attended all fund-raising events. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… did not have policies governing the use of debit cards or online payments. The Treasurer’s financial records and … policies that include provision for debit cards and online payments. Monitor the Treasurer's records and reports …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… that all claims are audited by the entire Board before payment. Ensure that all employee pay rates and increases are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072