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Town of Allen – Claims Audit (2024M-123)
Determine whether the Town of Allen Town Town Board Board properly audited and approved claims prior to payment
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Educational Services (BOCES) officials properly managed and monitored building access badge accounts. Key Findings BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly managed and remain active without a purpose can be lost, stolen or …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited … and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that were paid during the … and receipts). Rather, the Board reviewed only an abstract of unaudited claims each month and approved the abstracts for …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling … contract could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget … which serves approximately 10,650 residents, is governed by an elected five-member Board of Commissioners. The budget … sufficient and complete information. Base budget estimates on reasonable assumptions using historical trends, actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… and separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected … abstracts to verify that prior approved claims were in fact paid as directed. Although the Board members were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Cincinnatus – Financial Operations (2016M-238)
… 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The … Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… for non-Authority costs in 2018. The Board did not adopt clear professional service procurement policies. The Board … Develop a revised procurement policy that includes clear and direct guidance for awarding professional service …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andRensselaer County Probation Department – Restitution Payments (S9-20-5)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … Determine whether the Rensselaer County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Saratoga County Probation Department – Restitution Payments (S9-20-12)
… did not make reasonable efforts to locate victims. For example, 238 outstanding checks totaling $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Putnam Valley Central School District – Information Technology (2021M-154)
… secured and protected against unauthorized use, access and loss. Key Findings District officials did not ensure IT … secured and protected against unauthorized use, access and loss. Officials did not adopt a password security policy or … use or access that could result in important data loss and a serious interruption in operations. Officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… Corporation (Corporation) officials awarded projects in accordance with established guidelines and ensured … Key Findings Corporation officials awarded projects in accordance with established guidelines, but once funds … loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not receive project status reports …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … Determine whether Washington County Local Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Owasco – Financial Management and Procurement (2021M-70)
… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did not effectively …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… report - pdf ] Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly approved and monitored … Determine whether the Board of the Town of Clarence Industrial Development Agency CIDA properly approved and monitored …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectVillage of Islandia – Information Technology (2021M-100)
… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT … action. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Baldwinsville Central School District – Fuel Inventory (2022M-106)
… safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not … officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only used for … 18 invoices and found District records support that the District may have been overbilled for 2,518 gallons …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Penfield Central School District – Procurement (2022M-76)
… land purchase inclusive of State transportation aid, route times, etc., that totaled $802,000. Officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials: Did not establish written Medicaid … and retained for all such encounters. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81