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Town of Pawling – Procurement (2021M-17)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always use … services. Officials did not: Develop detailed procedures for procuring professional services in their procurement policy. Seek competition for professional services obtained from eight service …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Walworth-Seely Public Library – Board Oversight (2014M-260)
… did not provide pre-approval of the Director’s credit card purchases or ensure compliance with the procurement … Director’s check-signing authority. Ensure that all credit card transactions are subject to the same purchasing policies …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mREACH Academy Charter School - Cash Disbursements (2019M-130)
… were not properly approved prior to payment, supported or accounted for in a timely manner. School officials are …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Waverly Central School District - Financial Operations (2019M-136)
… our recommendations and indicated they have initiated, or planned to initiate, corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Town of Schroeppel - Financial Records and Reports (2019M-187)
… the Comptroller maintained complete, accurate and up-to-date accounting records and reports to allow the Board to … Board should annually audit the Comptroller’s records or have an independent public accountant do so. Town officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementSullivan West Central School District - Retiree Health Insurance (2019M-196)
Determine whether District officials and personnel ensured that health insurance contributions from eligible retirees were properly billed
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition … documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement escalation …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… written policies for Recreation Department cash receipts or implemented procedures to provide guidance for employees …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Town of Benson - Disbursements (2019M-54)
Determine whether the Supervisor established adequate control procedures over check disbursements and bank account transfers
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Rocky Point Union Free School District – Overtime (2021M-80)
… District officials did not adequately authorize, monitor or control overtime. As a result, the District may have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… recommendations and indicated that they have initiated, or planned to initiate, corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andGranville Central School District – Medicaid Reimbursements (2021M-90)
… with our recommendations and indicated they have initiated or planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90II.3.B Establish Control – II. New York State Financial Accounting
… After appropriations are authorized by the Legislature, the State Comptroller will … These control records assure that no more than the amount authorized for agency-administered programs is spent. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlTown of North Castle – Cash Disbursement (2013M-32)
… 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … thereafter, with all reconciling items being resolved in a timely manner. … Town of North Castle Cash Disbursement …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Greene County - Information Technology (2020M-38)
… County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28