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Amityville Union Free School District – Payroll (2016M-155)

… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

Village of Medina – Ambulance Service Billings (2014M-326)

… service billing procedures for the period January 1, 2011 through September 10, 2014. Background The Village of … enforce unpaid ambulance bills. The Board allowed a third party to collect Village money. The rates for service types …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326

Saratoga Springs Public Library – Claims Processing (2014M-351)

… through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga … Saratoga Springs Public Library Claims Processing 2014M351 …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Town of Pulteney – Information Technology (2021M-28)

Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

… in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not … most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have … adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

South Glens Falls Central School District - Fund Balance (2018M-90)

… Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance was not reported accurately because … Determine whether the District accurately reported fund balance and other related accounts and whether fund …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)

… charges that were inconsistent with the ordinances. Water meter readings were not always reliable during our audit … properly billed in accordance with the ordinances. Ensure meter readings are reliable. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90

Newfane Central School District – Financial Management (2020M-88)

… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… and disbursed. Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and … issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have two signatures and payments …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)

… 8, 2014. Background The Cattaraugus County Industrial Development Agency is an independent public corporation whose … Cattaraugus County Industrial Development Agency Community Benefit 2014M344 …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community

Independent Oversight: OSC's Contract Review Safeguards Public Funds

… lack of an independent review increases the chances for “preferred” vendors to repeatedly receive contract awards …

https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-funds

Genesee County – Purchasing (2015M-241)

… purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate … to the policy. Perform a thorough audit of purchasing card activity to determine if County policies are being …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241

Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)

… Purpose of Audit The purpose of our audit was to examine the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … and protect IT assets. No formal disaster recovery plan has been developed. There was no evidence that the claims …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information

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