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Town of Erin – Town Clerk and Justice Operations (2016M-315)
… the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 for the general and highway funds were $360,414 and $603,301, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Baldwin – Claims Auditing (2023M-113)
… did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were … that Town officials did not comply with the Town’s procurement policy. In addition: Twenty-three claims … approximately $1,100 had officials complied with the Town’s procurement policy when purchasing propane. Key …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key … Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, … not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Village of Unadilla – Procurement (2022M-182)
… $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking … interest of its taxpayers. Competition was not sought for: Any of the five purchases subject to competitive … requirements and the procurement policy. Award contracts for insurance coverage and professional services only after …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… As a result, vehicles and fuel were not properly accounted for. Officials did not: Maintain accurate inventory records … without identifying the individual pumping fuel. This increases the risk that fuel could be used that is not for appropriate District purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Greenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Western New York Maritime Charter School – Financial Operations (2015M-124)
… enrollment and billing processes and purchasing practices for the period July 1, 2013 through March 27, 2015. … by a nine-member Board of Trustees. Operating expenses for the 2013-14 fiscal year totaled approximately $4.8 … obtain three written quotes, as required by Board policy, for all purchases subject to the Board’s purchasing policy …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesHamlin Morton Walker Fire District – Financial Management (2023M-67)
… with taxpayers and fund balance declined. We found: From 2020 through 2022, restricted fund balance declined by … The District did not have a written multiyear financial plan or adequate capital plan, which inhibits the Board and District officials from effectively managing finances and addressing future …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentPenfield Central School District – Procurement (2022M-76)
… accordance with District policies, statutory requirements and good business practices. Key Findings District officials … accordance with District policies, statutory requirements and good business practices. District officials could not … for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled $802,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Village of Hancock – Insurance Withholdings (2022M-108)
… contributions were not calculated correctly and the Clerk-Treasurer (Clerk) did not enforce the collection of … employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Village of Ellenville – Information Technology (2014M-278)
… computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. … any of the Town’s bank accounts and cannot be accounted for. The Board did not adequately segregate duties, which … to evaluate internal controls over the Towns cash receipts for the period January 1 2013 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… is the City’s legislative branch and is responsible for adopting policies, local laws and ordinances. The Mayor … chief executive officer and is generally responsible for the administration and supervision of City affairs. …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f