Search

Norfolk Fire District – Board Oversight (2022M-109)

… Key Recommendations Audit and approve claims before they are paid and annually audit the Treasurer’s records. Ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

York Central School District – Financial Management (2022M-96)

… more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have … more real property taxes were levied than was needed to fund operations. Key Recommendations Comply with the … limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and reasonably fund reserve funds. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… were adequately managed. Compare fuel invoices to delivery records. We examined 18 invoices and found District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… Objective Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of financial … (bylaws) were followed. As a result, neither the Company nor we were able to confirm all money was recorded … Determine whether the Schonowe Volunteer Fire Company Inc Company Board provided adequate oversight of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)

… the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth. … the Districts Internet connectivity meets the Federal Communications Commissions FCC recommended bandwidth …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Town of Potter – Town Clerk (2020M-113)

… complete report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and … Key Findings A former Clerk did not deposit intact (in the same amount and form as received) or record, report and … Determine whether the Town of Potter Town Clerk deposited recorded reported and …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… As a result, officers and members were not in a position to monitor and assess the Department’s financial status. We … Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and … and indicated they have begun and will continue to take corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Town of Springfield – Credit Card Purchases (2020M-138)

… - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases were …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… did not consistently seek competition for purchases or avoid conflicts of interest. As a result, goods and … totaling $771,727 we reviewed, officials did not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the dollar amount of purchases reviewed. …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84

Town 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 … increased to levels between 100 and 179 percent of the 2023 appropriations. The Town’s preliminary budgets for the …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … 44,976 gallons of fuel was dispensed without identifying the individual pumping fuel. This increases the risk that … disposing of District vehicles to ensure inventory reports are accurate and up to date. Review fuel transaction reports …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… Monitor overtime to ensure overtime hours are supported by timekeeping records. BOCES officials disagreed with … our recommendations. Appendix B includes our comments on BOCES’ response. …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Village of Unadilla – Procurement (2022M-182)

… report – pdf] Audit Objective Determine whether Village of Unadilla (Village) officials used a competitive process to … (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, Village … totaling $440,056. By not seeking competition, the Board of Trustees (Board) has less assurance that the Village …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… not processed in accordance with the Company’s accounting manual. These disbursements had one or more issues, such as … Sixteen disbursements totaling $6,564 lacked adequate support such as itemized receipts or invoices. Five Company … payments without having sufficient documentation to support the expenses were appropriate and increased the risk …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Eaton 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-4

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… complete report – pdf] Audit Objective Determine whether the William Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … were appropriate and secure. Key Findings While the bank transactions we reviewed were appropriate, the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!