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Otselic Valley Central School District – Procurement (2022M-58)
… audit period. District officials may have saved $13,781 on fuel costs had they been able to use State contracts. … goods and services to State contracts and contracts bid by other governments. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… [read complete report - pdf] Audit Objective Determine whether the Bethlehem Central … (NYSED). When tested, the average wireless Internet download speed was 142 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1City of Lockport - Budget Review (B1-16-16)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the "Act"), authorized … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Webb Union Free School District – Fund Balance (2016M-140)
Town of Webb Union Free School District Fund Balance 2016M140
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Town of Yorkshire – Financial Management (2021M-109)
… fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than … take corrective action. Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Boylston – Procurement (2021M-56)
… purchases totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to review the … corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Hempstead – Budgeting (2021M-169)
… report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets and … Determine if the Town of Hempstead Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 … Allocate sales tax revenue to eliminate unnecessary levies on the TOV area. Consult with legal counsel to determine …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Village of Greene – Investment Program (2023M-112)
… period, the Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, … review the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Western 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-124Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Lindenhurst Union Free School District – Collections (2024M-24)
… without detection. We reviewed $311,876 collected by the business office from five District recreational and … 11 and 26 days after District programs recorded receipts on a transmittal form. Treasurer reports were presented to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Orange Lake Fire District – Budgeting Practices (2015M-146)
… activity with the current year’s modified budget and the upcoming year’s preliminary budget. Budgets included …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Walton – Incompatible Duties (2016M-309)
… a population of approximately 5,600. The Town is governed by an elected five-member Town Board, and the elected Town … Town officer or employee who received or disbursed moneys on behalf of the Town, or engage an independent public …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Plymouth – Board Oversight (2016M-190)
… serves approximately 1,800 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations … and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… monthly bank reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… population of approximately 1,100. The Village is governed by a five-member Board of Trustees. Budgeted appropriations … for an audit, of the Clerk-Treasurer’s records and reports on an annual basis. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114City of Watertown – Information Technology (2017M-184)
… July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed by … City of Watertown Information Technology 2017M184 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Middleburgh Central School District – Financial Condition (2013M-206)
… and the Albany Counties. The District is governed by the Board of Education which comprises five elected … prepare for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206