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Ellenville Central School District – Network User Accounts (2022M-18)
Determine whether Ellenville Central School District District officials ensured network user accounts were adequately managed
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… totaled nearly $850,000. Key Findings The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements were audited by the Board. Key …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andVillage of Hagaman – Claims Auditing (2022M-11)
… upon review and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Pawling – Procurement (2021M-17)
… services. Officials did not: Develop detailed procedures for procuring professional services in their procurement policy. Seek competition for professional services obtained from eight service … of the 10 professional services tested. Competitively bid for sanitation services totaling $186,821. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Village of Clifton Springs – Board Oversight (2014M-099)
… Phelps, in Ontario County. The Village, which is governed by an elected five-member Board of Trustees, has a population …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Granville Central School District – Medicaid Reimbursements (2021M-90)
… (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Treasurer does not prepare monthly financial reports for distribution to the Board for its review. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Schroon Lake Fire District – Cash Disbursements (2017M-9)
… to the Board’s authorization. … Schroon Lake Fire District Cash Disbursements 2017M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Town of Jasper – Financial Management (2015M-150)
… operations for the period January 1, 2012 through April 20, 2015. Background The Town of Jasper, which has a … operations for the period January 1 2012 through April 20 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The … to $900 which were all over the $100 limit established by the New York State Education Department (SED). Key … ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mTown of Eagle – Wind Power Revenues (2014M-125)
… Purpose of Audit The purpose of our audit was to examine the Town’s use of and … 1, 2013 through April 8, 2014. Background The Town of Eagle is located in Wyoming County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Village of Windsor - Water Operations (2019M-210)
… bills. Estimated and customer-submitted water usages used by Village officials to bill customers did not always appear …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Newark Valley Fire District - Board Oversight (2020M-30)
… in the community hall rental process. Documentation of compliance with the procurement policy was incomplete. … over community hall rentals. Improve documentation of compliance with the procurement policy. Provide for an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… activity was properly recorded and reported and that money was safeguarded. Key Findings Fundraising activities … activity was properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105REACH Academy Charter School - Cash Disbursements (2019M-130)
… Board has not appointed a claims auditor to audit claims before payment as required by the School’s cash disbursement … in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Town of Seneca Falls - Procurement (2018M-143)
… and applicable statutes. Key Findings Town officials may not have: Appropriately procured nine single or aggregate … thresholds (totaling $1.13 million). Town officials did not: Seek competition for eight professional service …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… his audit of the claims for the athletic department was not independent. We reviewed 127 claims totaling almost … Key Recommendations Ensure that the claims auditor is not directly involved in the purchasing function. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m