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Town of New Baltimore – Procurement Practices (2013M-203)
… documentation to that effect. Our comparisons of items and prices against State and County contracts indicated that the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Galen – Financial Management (2014M-341)
… of Audit The purpose of our audit was to examine the Board’s oversight and management of financial operations and … or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee and manage the ambulance …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341State Comptroller DiNapoli Releases School District Audits
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check … compliance, which resulted in apparent overpayments of $2,180. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Alfred – Incompatible Duties (2021M-99)
… monitor, the bookkeeper. The Supervisor appointed the Town Clerk (Clerk) as bookkeeper which is an incompatibility of office … was not maintained. The Supervisor did not ensure the Clerk, while acting as the Supervisor’s bookkeeper, prepared …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of … staff for all chargebacks for County services prior to approving payment. Develop a revised procurement policy …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andChenango County Probation Department – Restitution Payments (S9-20-3)
… or disburse victim restitution payments appropriately. As a result, some victims are not receiving payments to which … reviewed had uncollected restitution totaling $9,492. 30 outstanding checks totaling $1,662 were not properly … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingLancaster Central School District – Financial Management (2022M-37)
… funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board … Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… The Board and officials did not adequately monitor sales tax exemptions claimed by project owners. One project … unaware that two other projects had reported inaccurate sales tax exemptions. Key Recommendations Ensure project … and complete CBAs before approving projects. Recapture sales tax exemption benefits that exceed amounts authorized. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … maintained in the financial accounting software. No budget-to-actual reports were prepared to monitor the District’s financial health. Comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… students. Officials also did not complete and maintain designation forms and submit them to the New York State … homeless students. Complete, maintain and update designation forms and submit them to SED. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidCity of Salamanca - Collections (2023M-131)
… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The … could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly … precluded us from determining whether deposits were made in a timely manner. 34 entries totaling approximately $50,000 …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Clymer Central School District – Payroll (2023M-168)
… employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments … agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made … employee compensation payments were accurate approved and supported …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… attended by Board of Education (Board) members and cell phones were supported and necessary. District officials … respectively, totaling $4,433. Expenses for cell phones totaling $7,250 (23 percent) were not properly … Ensure that expenses for Board conference travel and cell phones are properly documented, necessary and supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeWest Babylon Union Free School District – Claims Audit (2024M-62)
… directly to the Board, did not note exceptions on the warrant and did not include all exceptions on her monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… totaling $3.1 million were not audited by the claims auditor. 21 Erie 1 Board of Cooperative Educational Services … were audited and approved for payment by the claims auditor even though identified discrepancies, including … properly supported or in compliance with the District’s procurement policy, were not addressed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Rockland County Department of Social Services – Service Contracts (2014M-368)
… and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, totaled … $160 million. Key Findings Service providers did not always submit performance and financial reports and records. Department officials did not always verify the information in the performance and …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … a monthly report of all moneys received and disbursed to the Supervisor and did not make disbursements to the Supervisor and State agencies in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Clarkson - Justice Court Operations (2018M-57)
… Key Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and … 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or … to the DMV. Key Recommendations Provide adequate oversight of Court operations. Issue complete receipts and properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57