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Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Bradford Central School District – Claims Auditor (2022M-157)
… auditor to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Chautauqua Lake Central School District – Procurement (2024M-3)
… District officials deviate from adopted policies, there is an increased risk that goods and services will not be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyHeuvelton Central School District – Procurement (2023M-55)
… they are unable to assure taxpayers that the District is procuring goods and services in the most prudent and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Town of East Hampton - Budget Review (B19-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Village of Little Valley – Capital Project Management (2020M-129)
… (Village) Board of Trustees (Board) properly planned and sufficiently monitored the waste water treatment plant … with certain grant funding requirements. Project delays and project scope changes added an additional $220,000 to the … to original project designs, to the extent possible, and carefully evaluate all change orders, to ensure the …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Islip Fire District – Capital Assets (2020M-3)
… Determine whether District officials maintain and monitor accurate inventory records to safeguard District … and control procedures to safeguard assets. Actively monitor asset records to ensure they are accurate and … Determine whether District officials maintain and monitor accurate inventory records to safeguard District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… report - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials … Determine whether Honeoye Falls Lima Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Town of Adams – Justice Court Operations (2020M-163)
… Justice’s bank account. Perform a thorough, complete and independent annual audit of the Court’s records or retain an independent public accountant to perform the audit. Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Deposit Central School District - Financial Condition (2018M-204)
… District officials took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District … officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, general … District officials took action to effectively manage the financial condition of the general and cafeteria funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Cortland County - Claims Audit and Check Printing (2018M-247)
… since 2015. The Finance Office clerks have access rights in the financial software to enter disbursements and apply … of county auditor or the office of county comptroller, in accordance with law. Direct the County’s Information … prepared checks. Discontinue assigning users access rights in the financial software. County officials agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of Haverstraw - Financial Condition (2019M-52)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings … in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to increase to $22.8 million at the end of 2018. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Cairo - Fuel Management (2019M-150)
… at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at $23,325. The fuel … documented and reviewed. Implement policies and procedures for tracking fuel usage to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked in a …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Remsen Central School District - Claims Audit Process (2019M-86)
… The claims auditor did not: Receive claims paid by check disbursement for audit and approval until after payment … Audit and approve 20 electronic payments for credit card charges totaling $11,600 and nine postage claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Watkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57