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Village of Waterford – Board Oversight (2022M-70)
… only those claims before Board audit and approval that are allowed to be paid in advance and audit such claims at …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Little Flower Union Free School District – Fixed Assets (2022M-78)
… and assigned tag numbers. 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78West Islip Union Free School District – Financial Management (2022M-40)
… compensation and unemployment insurance reserves which are also overfunded, having enough money to pay the average …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… all claims have adequate supporting documentation and are audited before payment. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Village of Clinton – Financial Management (2014M-316)
… for each fund, ensure that all financial transactions are properly recorded and reported, reconcile all cash …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Carroll – Town Clerk (2022M-20)
… records to demonstrate that all swim program fees are recorded, deposited, reported or remitted accurately. …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… reports. Key Recommendations Ensure accounting records are maintained in a complete and accurate manner. Ensure the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… depositing cash receipts. Ensure that the clerk’s duties are adequately segregated or implement compensating controls, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… sales requiring significant renovation or improvement are subject to an enforcement mortgage that secures a lien …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesVillage of Islandia – Procurement (2021M-203)
… professional services. Ensure that officials and employees are familiar with and follow the requirements of GML relating …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Loan Payroll Deductions – Enhanced Reporting
… also provides the member’s remaining balance once there are six or fewer outstanding payments left. To access the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTown of Urbana – Access Controls (2022M-4)
… user accounts and permissions and disable those that are unnecessary. Establish a detailed, clear and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Putnam Valley – Purchasing (2013M-193)
… appropriately itemized invoices. Key Recommendation There are no recommendations for this report. … Town of Putnam …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193City of Dunkirk – Billing Enforcement (2020M-117)
… Ensure that all delinquent accounts as of January 31 are included on the relevy. Assess penalties according to the …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117East Syracuse Minoa Central School District – Information Technology (2020M-174)
… not needed based on job duties. Ensure signed AUP forms are retained. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… adequate supporting documentation to ensure that claims are for appropriate City expenditures. Except as specified in …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… to determine whether job creation and/or retention goals are being met. Post required information on CIDA’s website. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectMineola Union Free School District – Financial Condition Management (2021M-44)
… agreed with our recommendations and indicated they are taking corrective action. … Determine whether the Mineola …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… disclosure form to ensure potential conflict of interests are adequately disclosed and addressed, and consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… for possible improvement and investigation. The following are examples of areas to consider: Increases in utility usage …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews