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Town of Davenport - Transparency (2018M-85)
… The Supervisor should maintain adequate records so that he can provide sufficient reports to the Board and … and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and … of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… is a significant risk that funds were misspent, misused or improper. The Board did not conduct a comprehensive audit … Key Recommendations Determine whether any of the misspent or possibly misused funds can be recovered. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mAccounts Payable Advisory No. 62
… document authorizing a vendor to provide goods or services at a dollar amount within the agency’s authority as set in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Trustees did not use bank statements while performing required annual audits. The Department President pre-signed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialFabius-Pompey Central School District – Claims Auditing (2022M-83)
… District (District) claims were adequately documented, for appropriate purposes and were properly audited and … million and found that they were adequately documented and for appropriate purposes. However, the District needs to … Only pay claims that have been approved and certified for payment by the claims auditor. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Wynantskill Union Free School District – Purchasing (2022M-85)
… contract award and pricing information was lacking on seven purchases made through State contract vendors, and the District should have paid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board … and reports, and the Board could improve its oversight of financial operations. The Supervisor did not: Ensure …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Marion Central School District – Procurement (2022M-3)
… Ensure goods and services are competitively procured, when required. Establish adequate purchasing policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Town of Stephentown – Records and Reports (2012M-209)
… our entire audit period. The Supervisor has not filed the required AUD with OSC for the past three years. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Village of Cohocton – Cash Receipts (2015M-63)
… our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population … Treasurer and her Deputy did not issue duplicate receipts for all transactions where no other evidence of receipt was …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… competitively bid four change orders totaling $244,000, as required. Officials did not follow their procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexAbout this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … data can be found in reports such as the Comprehensive Annual Financial Report . Financial condition is a broad … balance and making required debt service payments and pension contributions. …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… 2015 and 2018. Develop a breach notification policy, as required by New York State Technology Law. Sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security cameras, … Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 … list. Key Recommendations Ensure that accurate and up-to-date inventory and IT inventory lists are maintained. …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… it is accurate, for valid purposes and in compliance with required statutes and policies. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… and approval. The Board did not adopt a code of ethics, as required by law. A Commissioner had a prohibited interest in …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws provided … activities were properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesTown of Hebron – Fiscal Oversight (2015M-59)
… Supervisor or, in his absence, the Deputy Supervisor, as required by statute. Annually conduct or obtain an audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59