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Danby Fire District – Claims Audit (2020M-149)
… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured that bank … officials have not adequately segregated duties related to the preparation and review of review bank reconciliations. … official who is independent of the accounting functions to review the reconciliations. …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249State Comptroller DiNapoli Releases School District Audit
… interest earnings totaled $72,555, but the district could have earned another $367,963 if officials invested available …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditOnline and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other self-study packages to meet the training needs and requirements of their staff. … online training methods can be a convenient and economical way to train staff and will allow local governments and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingWork-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… elected or appointed NYSLRS members receive accurate service credit …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCity of Norwich - Emergency Medical Services Billing (2019M-112)
… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … Consider addressing whether the EMS Department should bill for unserviceable incidents. City officials disagreed …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… accordance with Village policies, and whether amounts paid for benefits were accurate. Key Findings The Treasurer did … separate records on leave accruals earned and used for administrative employees, or the amount of sick leave … accrued and to be carried over to the next fiscal year. For 2018, the amounts paid by surviving spouses for their …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Charlotte Valley Central School District - Information Technology (2019M-27)
… use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Town of Olive - Accrued Leave and Information Technology (2019M-84)
… Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). … policy. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures for … leave credits or compensatory time. Ensure that employee handbook policies and the CBA are followed for allocating all …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Beacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Selkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Oneonta – Town Clerk (2021M-59)
… the Clerk did not always deposit fees within the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare accurate bank reconciliations. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… vendor to access the bank accounts. IDA officials agreed with our recommendations and have indicated they plan to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCity of Hudson - Payroll and Accrued Leave (2020-14)
… be authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Cuba-Rushford Central School District - Financial Management (2020M-7)
… with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Medina Central School District - Capital Projects (2019M-163)
… approve change orders. Include all itemized Project costs in monthly financial reports to the Board. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163