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City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Baldwin – Claims Auditing (2023M-113)
… sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… a competitive yield. Prepare monthly cash flow forecasts to monitor and estimate funds available for investment. Key … rate quotes and ensure available funds are invested to benefit BOCES operations. Consider all four objectives of … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
Determine whether Otsego County Soil and Water Conservation District District officials properly managed grants and authorized disbursements that were appropriate and supported
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… percentage points. Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… District (District) officials ensured separation payments and leave accruals were accurate, supported and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Village employment. Pursue collection of any erroneous or unauthorized leave payments. Ensure the Clerk-Treasurer’s … agreed with our findings and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… [read complete report – pdf] Audit Objective Determine whether North Collins … are adequately accounted for and would be detected if lost, stolen, misused or if they became obsolete. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentVillage of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Lake Luzerne – Payroll (2022M-98)
… payroll; 15 of 54 payroll registers reviewed were not certified. Accepted incomplete time records for processing … reviewed. Did not always pay wages at Board-approved rates, resulting in $13,650 annual increase to the Town’s … Key Recommendations Ensure payrolls are reviewed and certified. Ensure timecards are complete and fully in …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately monitored cash receipts and … monitor cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is an increased …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… has multiyear financial and capital plans. Key Findings We project that 2018 sewer district expenditures will exceed the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and … Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mCanastota Central School District - Financial Condition Management (2019M-174)
… by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance … reserve was overfunded by $963,200 (615 percent) as of June 30, 2018. Encumbrances were overstated by a combined total of $264,000 from 2015-16 through 2017-18. Although surplus fund balance was reported at or below …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
City of Albany Industrial Development Agency Project Approval and Monitoring 2018M65
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town Supervisor … The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain … Town Board Board provided adequate oversight of the disbursement process Determine whether the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Shelter Island Union Free School District - Fund Balance (2020M-23)
… used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. … a resolution that establishes the employee benefit accrued liability reserve. Create CAPs in response to external audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Allen – Claims Audit (2024M-123)
… As a result, there was an increased risk that improper or unsupported payments could have been made and may not have … than necessary. All 105 claims we reviewed had one or more exception, including: 103 claims totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123