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Town of Chemung – Conflict of Interest (2022M-176)
… $5,931, during our audit period. In accordance with New York State General Municipal Law Article 18, each invoice … employees are familiar with and follow the requirements of New York State General Municipal Law Article 18, as they …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, musical … did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase … or misused. Key Recommendations Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139County 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 …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Salem Central School District - Purchasing (2019M-105)
… that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Plattsburgh City School District - Procurement (2019M-198)
… and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and … $1.1 million were procured in accordance with the District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Buffalo Academy of Science Charter School - Procurement (2019M-250)
… made 26 purchases totaling $289,500 without using quotes, as recommended by the School’s procurement … by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250New 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-149Copiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… To determine whether the Medicaid program made improper payments for drugs dispensed after their drug termination date. The … July 1, 2014 through June 30, 2019. About the Program The State’s Medicaid program is administered by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Street and Sidewalk Cleanliness (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations … including: Scorecard Ratings created by the NYC Mayor’s Office of Operations (Operations); NYC311 service requests …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followAbout the Record of Activities – Reporting Elected and Appointed Officials
… that employer. I report four days of credit each month for this individual. Does she need to prepare and submit … adopt a Standard Workday and Reporting Resolution within 30 days of submission of the ROA. Most of our employees who … than six hours or more than eight. For more information, visit our Establishing the Standard Work Day page . Is travel …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesWest Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Weedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Medina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not adequately supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Village of Bloomingburg - Financial Operations (2019M-246)
… The Board did not adequately oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Sodus Center Fire District – Board Oversight (2017M-108)
… 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a … made $15,943 in questionable payments to himself and his business and did not provide sufficient documentation for … disbursements. The Board conducted business at its meetings without a quorum of Board members in attendance. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108