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Town of North Salem - Agricultural Exemptions (2018M-194)

… exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility … granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in assessed value on one property because the exemption …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194

East Quogue Union Free School District - Claims Auditing (2019M-78)

… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Remsen Central School District - Claims Audit Process (2019M-86)

… Ensure each claim is accurate, properly supported, for a valid purpose and in compliance with required statues and policies. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Kinderhook Central School District - Procurement (2018M-137)

… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137

Springs Union Free School District - Payroll (2018M-222)

… (District) employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher … bargaining agreement (CBA). Nearly 53 percent of leave used by 33 employees tested was not supported by a … and CBAs. Implement and enforce procedures over leave accrual record maintenance, including how employees request …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

Iroquois Central School District - Financial Management (2018M-102)

… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … and District officials did not prepare an annual report of reserves, as required by the District’s policy. The … Adopt budgets with realistic, transparent estimates of appropriations and appropriated fund balance. Review all …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Laurens Fire District – Financial Activities (2021M-43)

… (Board) established adequate controls over financial activities to safeguard assets. Key Findings The Board did … not establish adequate controls over District financial activities to safeguard assets. The Board did not segregate … Board established adequate controls over financial activities to safeguard assets …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43

Wappingers Central School District – Professional Services (2022M-88)

… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance with District policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88

Town of Hempstead – Procurement (2022M-63)

… Key Findings Officials did not always seek competition for professional services and ensure bid specifications were … million without seeking competition. Five subcontractors for work totaling $9.3 million without the required written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, …

https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63

Sea Breeze Fire District – Board Oversight (2018M-269)

… and debt obligation records. Comply with legal mandates to perform an annual audit, file financial reports or audit … and indicated they have begun and will continue to take corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269

Town of Tully – Justice Court Operations (2021M-10)

… audit of the Court’s records or retain an independent public accountant to perform the audit. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… Determine whether the Town Supervisor maintained uptodate accounting records and reports …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)

… Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have … West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversight

Berkshire Fire District - District Operations (2020M-40)

… District officials established adequate controls to safeguard fixed assets. Determine whether the Treasurer filed … prices. The Board did not establish adequate controls to safeguard fixed assets. The Treasurer did not submit AUDs, … purchases. Establish a comprehensive fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

City of Albany – Payroll (2015M-110)

… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period … for unused vacation time without adequate leave records to support the payroll calculations. The City’s payroll …

https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110

Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)

… necessary training to carry out the claims audit policy. A count of all stored goods was not conducted at least once a … that the claims auditor is properly trained. Ensure that a count of all stored goods is conducted at least once a year. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-and

Oriskany Central School District – Procurement (2017M-87)

… Background The Oriskany Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida County. The District, which has approximately 600 … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Key Recommendations Issue …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87