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Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … Board audit and approval. Document all gifts and donations in the Board minutes. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Village of Fort Plain – Leave Benefits (2020M-101)
… Update the employee benefits policy (policy) and ensure all employees involved in the payroll process are aware of …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Corning – Procurement (2020M-93)
… (Town) officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek competition, as required, when purchasing goods or obtaining professional services. Of the purchases … service providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Prattsburgh Central School District – Financial Management (2020M-108)
… [ read complete report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the District’s financial condition. Key Findings The Board … Determine if the Board of Education Board and Prattsburgh Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Chili - Financial Management and Cash Receipts (2019M-167)
To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… (District) officials ensured the economical purchase of fuel. Key Findings District officials did not purchase … could have saved at least $49,448 by using the Office of General Services (OGS) contract price. Officials should … District officials ensured the economical purchase of fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Orange County Probation Department – Restitution Payments (S9-20-1)
… totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of … Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Jefferson County Probation Department – Restitution Payments (S9-20-10)
… complete report - pdf ] Audit Objective Determine whether the Jefferson County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … Determine whether the Jefferson County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Boquet Valley Central School District – Procurement (2021M-132)
… report - pdf ] Audit Objective Determine whether Boquet Valley Central School District (District) officials procured … Determine whether Boquet Valley Central School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Wyoming County Probation Department – Restitution Payments (S9-20-4)
… always make reasonable efforts to locate victims promptly. In addition, officials did not make undisbursed restitution … Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Putnam County Probation Department – Restitution Payments (S9-20-2)
… restitution obligations and the limited policies that were in place were not followed. Five of the 11 restitution orders … efforts to locate victims with uncashed checks promptly. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Pompey Hill Fire District – Financial Management (2021M-136)
… fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Henrietta Fire District – Financial Condition (2021M-27)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial … Determine whether the Board of Commissioners Board effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Dalton-Nunda Central School District – Financial Management (2020M-92)
… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Hammond – Town Clerk Operations (2014M-350)
… a population of approximately 1,190. The Town is governed by an elected five-member Town Board. The Town Clerk is an … Clerk did not always remit all tax receipts to the County by the fifteenth of the month following collection and did …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Byron – Procurement (2024M-11)
… contract price for the more than 16,700 gallons purchased during our audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 … Recommendations Ensure goods and services are procured in compliance with competitive bidding statutes. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided adequate oversight of the Highway Department’s (Department) financial activities. Key … Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Afton – Claims Auditing and Disbursements (2023M-177)
… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and … for unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed: 53 claims … is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130