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Village of Afton – Claims Auditing and Disbursements (2023M-177)
… claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate supporting … as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Pembroke Central School District - Investment Program (2023M-130)
… investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Throop – Highway Department (2021M-115)
… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Byron – Procurement (2024M-11)
… $68,103. Did not use request for proposals (RFPs) or another competitive process to procure services from seven …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit … and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the Board approved … totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not have an itemized receipt and did …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197City of Rensselaer – Accounting Records and Reports (2023M-26)
… during each year and there were significant deficiencies with the City’s accounting records. Interfund receivables and … and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or … a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting records, …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… Determine whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Objective Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured … records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES … secure nonstudent network user accounts, maintain complete and accurate IT inventory records and develop an IT …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials … over $3.4 million for the same period. Without adequate capital planning, BOCES officials are limited in their …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mMorris Central School District – Fund Balance Management (2023M-47)
… [read complete report here - pdf] Audit Objective Determine whether the Morris … School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Saratoga Springs City School District – Procurement (2023M-25)
… purchase or public works contracts totaling $36,783 (we reviewed 30 contracts totaling $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling $471,156. Safeguard the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Town of Hammond – Town Clerk Operations (2014M-350)
… operations for the period January 1, 2013 through April 30, 2014. Background The Town of Hammond is located in St. … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Corning – Procurement (2020M-93)
… lowest bidder. The Board also extended the contract for another five years without seeking competition. Although the …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Prattsburgh Central School District – Financial Management (2020M-108)
… balance exceeded the limit between 11 and 15 percentage points. The Board did not develop written multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly … the Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is … the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff … Town officials developed adequate controls to ensure Recreation Department Department cash collected is accurately …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… (District) officials ensured the economical purchase of fuel. Key Findings District officials did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required. During the 30 month audit period, the … District officials ensured the economical purchase of fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Key Findings The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted … funds. Did not adopt a multiyear financial and capital plan or detailed reserve plan that included the need and optimal funding level …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167