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Town of Cicero - Procurement (2020M-8)

… goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key … $1.1 million. Did not obtain quotes as required by the procurement policy for eight purchases totaling about … and procurement policy requirements. Review and update the purchasing policy and procedures to ensure they include …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8

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

Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)

… and meal rates. Ensure costs for travel-related expenses are within established adopted guideline limitations. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-related

Town of Pawling – Procurement (2021M-17)

… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …

https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17

Rocky Point Union Free School District – Overtime (2021M-80)

… recorded. Preapprove non-emergency overtime as required by District procedures. Adequately monitor the overtime …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… Board of Cooperative Educational Services (BOCES) officials accurately compensated employees. Key Findings Although BOCES officials compensated employees we reviewed in … of which $19,985 was not recouped. In addition, it cost BOCES approximately $111,000 annually for time spent in the …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Village of Hagaman – Claims Auditing (2022M-11)

… and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

… Department’s (SED’s) maximum allowable rate during four of the past five school years. As a result, the District overcharged seven school districts by a total of $183,250. Key Recommendations Ensure that the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education

Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)

… water and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28

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

… approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of … action. Appendix B includes our comment on an issue raised in the School’s response letter. …

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

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m

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

… District officials ensured that competition was sought for the purchase of goods and services not subject to competitive bidding. Key Findings … District officials ensured that competition was sought for the purchase of goods and services not subject to competitive …

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

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… report – pdf] Audit Objective Determine whether Village of Johnson City (Village) employees and elected officials … Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 selected employees … all six elected officials), two employees or 14 percent of employees tested did not complete the annual SHP Training. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)

… is responsible for the registration and licensing of plumbing, electrical and home improvement contractors and for …

https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310

Cattaraugus County – Court and Trust Funds (2014M-85)

… of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and … may be provided to the court and then delivered to the County Treasurer. Payments made pursuant to court orders commonly …

https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85

Niagara County – Court and Trust Funds (2015M-228)

… estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified …

https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228

City of Gloversville – Parking Violation Operations (2016M-231)

… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231