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Village 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)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… legal counsel to determine the District’s appropriate course of action regarding the District’s billing errors. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… claims that were not properly supported or in compliance with the District’s procurement policy, were not addressed. … or an independent party. District officials disagreed with certain aspects of our findings but indicated that they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… Determine whether the Greene County County Department of Weights and Measures Department …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… economical manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a … gasoline and diesel fuel. Enforce and monitor compliance with the Board-adopted vehicle use policy. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
Hamlin Fire Department Internal Controls Over Financial Activity 2015M13
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Fire Department is located in Steuben County and contracts with the Towns of Cameron and Rathbone to provide fire … Department bills and performs all recordkeeping functions with little or no Board oversight. The Board did not ask to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls … Board comprises seven members and decision making power lies with the membership’s vote. The Company reported …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Town of Ticonderoga – Financial Records and Reports (2015M-301)
… 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plymouth – Board Oversight (2016M-190)
… computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, … compensating controls to mitigate the risks associated with the disbursement of Town funds. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Marathon Joint Fire District – Investment Program (2023M-76)
… could have earned approximately $14,600, or $12,600 more had officials used other available investment options. Officials did not consider other legally permissible investment options or formally solicit interest rate quotes that may …
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)
… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287East Bloomfield Fire District – Financial Operations (2017M-154)
… written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement … IT. Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Village of Wurtsboro – Financial Operations (2017M-71)
… 1, 2015 through May 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan … Village of Wurtsboro Financial Operations 2017M71 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did not properly … Herkimer County Sales Tax Distributions and Bank Reconciliations 2017M178 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178