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Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Although the audit period overlaps with the pandemic timeline, which BOCES officials indicated as the cause for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 … approved payments without having sufficient documentation to support the expenses were appropriate and increased the … agreed with our recommendations and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Elmsford Union Free School District – IT Asset Management (S9-22-9)
… spent or safeguarded. We selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 16 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… was delayed. Key Recommendations Adopt budgets based on realistic estimates that include amounts intended to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, totaling $4,433. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, … Recommendations Establish written policies and procedures to provide adequate guidance for the billing, collecting and … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229West Nyack Fire District – Claims Processing (2014M-259)
… January 1, 2013 through June 24, 2014. Background The West Nyack Fire District is a district corporation of the … West Nyack Fire District Claims Processing 2014M259 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259X.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all … Each registered vendor in the Statewide Vendor File has its own Vendor Record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewContract Advisory No. 29
… Subject : Electronic Documents Submission System (EDSS) Host Agency … of the State Comptroller's Bureau of Contracts (BOC) Electronic Documents Submission System (EDSS) has launched a … submit a New York State Office of the State Comptroller Electronic Documents Submission System (EDSS) Hosting Access …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyVillage of Franklin – Fund Balance Management (2018M-13)
Village of Franklin Fund Balance Management 2018M13
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Sherman Central School District – Claims Processing (2016M-352)
… is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Sewanhaka Central High School District – Student Fees (2016M-296)
… 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County … Franklin Square and New Hyde Park-Garden City Park. The District, which operates five high schools with approximately … Sewanhaka Central High School District Student Fees 2016M296 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in … and the use of fund balance in the annual budget. Develop a plan to use the excess unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… act school district created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. … which operates one school with approximately 130 students, is governed by an appointed nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund … District’s reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key … in the appropriation of unrestricted fund balance that is not needed to fund District operations. Ensure reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Naples Central School District – Online Banking (2015M-143)
… 2013 through June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, … Naples Central School District Online Banking 2015M143 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… Board ensured that goods and services were procured in accordance with the District’s procurement policy and … B includes our comment on an issue that was raised in the District’s response letter. … Board ensured that goods and services were procured in accordance with the Districts procurement policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of Owasco – Financial Management and Procurement (2021M-70)
… (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … increasing to an excessive level. Always seek competition for professional services or have adequate written agreements for the services provided. Properly procure playground …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70