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Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… BOCES may have earned $448,000 in investment income, or $343,000 more than the $105,000 earned during our audit … Law (GML) Section 39. Solicit interest rate quotes or invest available funds in financial institutions that …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process for the period … the 2016-17 fiscal year. Key Findings Village officials have not enforced compliance with the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Town of Baldwin – Claims Auditing (2023M-113)
… documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved approximately … with our recommendations and indicated they planned to, or have taken, corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Key Findings The Treasurer did not record all financial activity using proper accounting procedures. As a result, … projects funds to separately account for the financial activity of projects undertaken. Periodically reconcile water …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Town of Lake Luzerne – Payroll (2022M-98)
… [read complete report – pdf] Audit Objective Determine whether the Town of … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… [read complete report – pdf] Audit Objective Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely … not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Village of Solvay – Financial Management (2023M-49)
… the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… in part because the records were not always updated to include all acquisitions of, removed/disposed of, or … Adopt a comprehensive written IT asset inventory policy to track IT assets. Perform an annual physical inventory. … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Minetto – Information Technology (2022M-9)
… final report - pdf] Audit Objective Determine whether Town of Minetto (Town) officials ensured information technology … local user accounts and permissions. As a result, four of 10 computers had unneeded and unused local user accounts. … written IT contingency plan to minimize the risk of data loss or suffering a serious interruption of service. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and … and accountabilities. Perform, or obtain, an annual audit of the Clerk’s records. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08West 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 – Procurement and Claims Audit (2021M-199)
… [read complete report - pdf] Audit Objective Determine whether Weedsport … were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Village of Hewlett Bay Park – Financial Management (2022M-30)
… levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… The Board and officials did not obtain information to monitor capital investment and salaries and did not have an adequate process to verify job creation and retention. The Board and officials … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix D includes our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesPutnam Valley Central School District – Information Technology (2021M-154)
… loss. Officials did not adopt a password security policy or manage the use of administrative accounts. As a result, … the District has an increased risk of unauthorized use or access that could result in important data loss and a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… 19 project agreements and found: Officials did not verify or confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring