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Upper Jay Fire District – Board Oversight (2023M-24)
… report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners … initiate, corrective action. … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 … elected five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… were appropriate, the Board and District officials did not ensure check signings and banking transactions were … million were printed and signed when the Treasurer was not physically present at the District. The Board did not designate an alternate signatory in the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided … provide proper oversight of the ECA funds. When complete records are not maintained, it increases the risk of errors … already implemented most of them. … audit school middle country extraclassroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Alfred – Incompatible Duties (2021M-99)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Franklin County Probation Department – Restitution Payments (S9-20-13)
… policies and procedures. County officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… 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/chenango-county-probation-department-restitution-payments-s9-20-3Saratoga 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 … 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-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… 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/rensselaer-county-probation-department-restitution-payments-s9-20-5South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… approximately $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State … aid to which it was entitled for new bus purchases and did not establish procedures for doing so. The District did not appropriately establish, fund or use four of its reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements . … cash receipts and disbursements processes, and the Board did not establish sufficient compensating controls to help ensure cash was safeguarded. The Board did not review, or designate anyone to review, bank …
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 … Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out of $47,192 … pay wages at Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Schenectady City School District – Math Workbook Inventory (2023M-65)
… complete report – pdf] Audit Objective Determine whether Schenectady City School District (District) officials … and have taken corrective action. … Determine whether Schenectady City School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Bennington – Town Clerk (2013M-319)
… of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not issue press-numbered receipts for all transactions … no other evidence of receipt was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts collected in a timely manner or …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Town of Oxford – Procurement (2024M-88)
… complete report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to … New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy). Of the purchases …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25West Babylon Union Free School District – Claims Audit (2024M-62)
… Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims auditor properly … letter. … Determine whether the West Babylon Union Free School Districts District claims auditor properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62