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Baldwinsville Central School District – Fuel Inventory (2022M-106)
… inventory records and periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage … from loss and misuse. District officials generally agreed with our recommendations and indicated they took corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Ensure all collections and disbursements are supported with appropriate documentation. Periodically monitor the … any needed adjustments. Company officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… In addition, the Comptroller did not provide the Board with monthly financial reports. Key Recommendations Ensure … and manage financial operations. Town officials agreed with our findings and have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… service at its middle and elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high … Internet resources to provide instruction were satisfied with their Internet connectivity. Additionally, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Town of Potter – Town Clerk (2020M-113)
… and determined the shortage. Key Recommendations Consult with legal counsel and the Town’s insurance agent to recoup … duplicate receipts. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Adopt adequate bylaws and financial policies. Comply with existing bylaw provisions. Annually audit the … necessary reports. Department officers generally agreed with our recommendations and indicated they have begun and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown 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)
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling … percent) and $196,000 (26 percent) in the TW general and highway funds, respectively. Actual revenues exceeded …
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)
… vehicle additions and disposals. There were discrepancies with 19 vehicle inventory records. Obtain Board of Education … monitor fuel usage. District officials generally agreed with our recommendations and indicated they would take …
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-42