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Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… School districts and Boards of Cooperative Educational Services (BOCES) are required by … requires certain information to be filed with the Office of the Attorney General, the Office of the State Comptroller … The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Buffalo United Charter School - Financial Management (2018M-197)
… Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), which is responsible …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197South Otselic Fire District – Financial Activities (2022M-169)
… . As of September 7, 2022 the reports were between 189 and 920 days late. Had Board members attended the mandatory … District officials agreed with our recommendations and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Town of Homer – Conflict of Interest (2022M-148)
… and owner of a welding company which provided repair work to the Town, totaling $8,571, during our audit period. As … in the welding company’s contracts with the Town pursuant to New York State General Municipal Law Article 18. We also … procurement policy by obtaining two verbal quotes prior to awarding contracts to the Board member’s company. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringLyndon Fire District – Disbursements (2022M-132)
… of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for … of Fire Commissioners Board provided adequate oversight to ensure disbursements were authorized supported and for …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were … totaling $53,425. The Treasurer performed all aspects of the disbursements process with little oversight or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Laurens Fire District – Financial Activities (2021M-43)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … adequate controls over District financial activities to safeguard assets. The Board did not segregate key duties … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… officials properly identified and billed tuition for nonresident students. Key Finding District officials did … District officials properly identified and billed tuition for nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… did not publicly disclose, in writing, their deemed interests in contracts totaling $91,106 with the Company. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mOSC's Online Government Accounting Schools
… Platform: GoToWebinar. Please visit https://support.goto.com/webinar to ensure compatibility. You will receive an …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … Village officials to obtain professional services through a competitive process. Ensure purchases subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of Chemung – Conflict of Interest (2022M-176)
… prohibited interests in Town contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to the … 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… 60 fixed assets we examined, including computers, musical instruments and science equipment. 34 assets with combined …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Street and Sidewalk Cleanliness (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to … To assess the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followCopiague Fire District – Procurement (2020M-114)
… Determine whether Copiague Fire District District officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13