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Town of Springfield – Credit Card Purchases (2020M-138)
… and not provided to the Board or always reconciled with supporting documentation before approval. 116 credit … statements before approving payment. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… policy. Ensure that officials and employees are familiar with and follow the requirements of GML Article 18 as they … relate to conflicts of interest. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Cobleskill – Budgeting (2023M-138)
… years we examined did not include fund balance estimates with a breakdown by fund as required. Key Recommendations … Town’s annual preliminary budgets. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… [read complete report – pdf] Audit Objective Determine whether Deer Park Union Free … approval prior to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… clerical employees. Although the audit period overlaps with the pandemic timeline, which BOCES officials indicated … by timekeeping records. BOCES officials disagreed with certain aspects of our findings in our report, but …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Village of Unadilla – Procurement (2022M-182)
… services totaling $67,539. Key Recommendations Comply with competitive bidding requirements and the procurement … three to five years. Village officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These disbursements had … supported before they are paid. Company officials agreed with our recommendations and indicated they have begun to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Eaton No. 1 Fire District – Board Oversight (2024M-4)
… supported, audited and approved prior to payment. Comply with competitive bidding requirements. District officials agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… absence. The Board did not enter into a banking agreement with a bank that maintains six District accounts. District … using a wired connection. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingElmsford Union Free School District – IT Asset Management (S9-22-9)
… not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not … to inventory records. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Williamsville Central School District – Financial Management (2022M-193)
… totaling $78 million. Were not fully transparent with the public regarding the funding and replenishment of … reserves. District officials generally disagreed with our findings but indicated that they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… reconciliations and bank transfers, or compare receipts with deposits to help ensure cash was accounted for and … audit and approve all claims. Village officials agreed with our findings and indicated they are initiating …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… fund balance. As a result, they were not transparent with taxpayers and fund balance declined. We found: From 2020 … and capital plans. District officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… had an increased risk of inappropriate access by users with malicious intent. In addition to sensitive information … when access is no longer needed. BOCES officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Marathon Joint Fire District – Investment Program (2023M-76)
… March 2023 and invested $653,000 into an investment fund with higher interest rates. Key Recommendation Periodically … to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… chief pursuant to a separation agreement the Town entered with the former chief. Town officials told us the Town … in turn helps promote transparency. Town officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… amounts budgeted by 41 percent and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the … balance and reserve fund policy. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… funding sources for capital projects are in compliance with applicable statutes and regulations. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Town officials procure goods and services in conformance with policies and statute. Town officials generally agreed with our recommendations and indicated they have planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Gates-Chili Central School District - Financial Management (2019M-53)
… fund reserve balances to reasonable levels in accordance with applicable statutes. District officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53