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Village of North Haven – Collections (2024M-99)
… has an increased risk that funds could be lost, misused or misappropriated. We reviewed 922 collections totaling $1.4 … identified 486 collections totaling $829,694 that had one or more discrepancies, as follows: 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District … the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine … procedures including procedures to ensure that all disbursements have proper supporting documentation before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… the Board provided adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to … five elected members and is responsible for the District’s overall financial management. The District’s general fund … and 2011. We found that the 2010 and 2011 AUD were filed 576 and 276 days late, respectively. However, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 through April 30, 2014. … The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in … of Department funds. The President signed blank checks for the Treasurer, and Board members approved payments …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract … department heads provide the Board and the Attorney with all contracts for review/approval, contracts are monitored …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the … accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Village of Gowanda – Procurement (2013M-175)
… Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and verify that they … Key Recommendations Ensure that Village officials comply with the adopted procurement policy and approve contracts …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… online banking. The Village uses online banking services with one bank and currently only makes intra-bank transfers … accounts at this bank. However, the Board was unfamiliar with and unaware of the importance of these types of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, … required, and maintaining adequate documentation. Ensure all purchases made under OGS or County contracts are properly …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… $3.2 million for all five school districts of residence to revenues received and reported and did not … to determine if billings to the school districts of residence were accurate and supported. Although the results … we identified control deficiencies with the School’s residence verification process. The School does not verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Introduction – Travel and Conference Expense Management
… expenses are generally not a significant budgetary item, the opportunities for improper or even fraudulent … travel and conference expenses a risk area that creates the need for diligent oversight. A long line of audit … claims, including a lack of verifying mileage claims. All references in this guide to "employees" should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionWayne Central School District – Financial Management (2012M-229)
… procedures related to the establishment and use of reserve funds. Develop a plan for the use of the surplus balances in unexpended surplus funds and in the District’s reserve funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Saranac Central School District – Payroll (2015M-298)
… July 1, 2014 through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, … Saranac Central School District Payroll 2015M298 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298City of Binghamton – City Operations (2015M-280)
… reduce the outstanding debt or only issue debt when other funds are not available. If funds do not become available in the budget, City officials …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid … benefits. We found errors in general fund employee payroll payments aggregating $2,484: $1,273 in over-payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… District financial activities for the period January 1, 2014 through December 31, 2014. Background The Town of … not entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s … members The Town’s 2013 budgeted appropriations for all funds totaled $755,985. Key Findings Due to the poor … that the Supervisor submits detailed monthly statements of all moneys received and disbursed to the Board. Disburse Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s … during our audit period. Key Findings The Clerk controlled all aspects of the Court’s cash collection, recording and … monthly accountability analyses and did not maintain a list of bail pending and other types of unremitted payments …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269