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Multiple Dwelling Property Inspections (2018-MS-1)

… and 51 percent of the FS inspections were not performed. White Plains, Schenectady and Lackawanna had limited or nonexistent …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1

Town of Webb - Ski Collections (2018M-188)

… deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, 2,400 ski …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… diem meal allowances. District officials generally agreed with our recommendations and indicated they have taken, or …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27

Hubbardsville Fire District - Board Oversight (2018M-107)

… diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107

Dryden Central School District - Cash Management (2020M-61)

… a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 during the audit period. However, they could have earned about …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

Naples Central School District – Network Access Controls (2020M-82)

… 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Town of Decatur – Town Clerk (2020M-58)

… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did … all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to … deposited remitted and reported all collections received in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58

Town of West Seneca - Capital Project Management (2019M-195)

… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Village of Windsor - Water Operations (2019M-210)

… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …

https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures governing … Determine whether extraclassroom activity ECA clubs and central treasurers safeguarded funds by properly …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

Fort Edward Union Free School District - Financial Condition (2019M-245)

… for revenue enhancement, cost savings opportunities and to fund the tax certiorari liability. District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245

Waverly Central School District - Financial Operations (2019M-136)

… 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … and indicated they have initiated, or planned to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

REACH Academy Charter School - Cash Disbursements (2019M-130)

… goods and services are received at the agreed upon price, quantity and in good condition and provide for an adequate …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130

Salem Central School District - Purchasing (2019M-105)

… to support that competitive purchasing practices are used by employees when procuring goods and services below bidding …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105

Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)

… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activities

Sauquoit Valley Central School District - Procurement (2019M-228)

… $325,131 during our audit period. Obtain written or verbal quotes for the purchase of goods and services from five … Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. Obtain verbal and written quotes as required by the procurement policy. Document all …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228

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