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Town of Allen – Claims Audit (2024M-123)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited … and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior … contain sufficient supporting documentation to verify that the purchases were properly authorized by an appropriate …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176West Nyack Fire District – Claims Processing (2014M-259)
… of the Town of Clarkstown. The District is governed by an elected five-member Board of Fire Commissioners. … personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure … procedures. Require supporting documentation for cell phone reimbursements. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… through October 16, 2013. Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. The … Caledonia Joint Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsRockland County Department of Social Services – Service Contracts (2014M-368)
… controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and … service and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is … used. None of the six departments adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… adequate oversight of the Town’s financial affairs for the period January 1, 2015 through November 3, 2016. … an elected five-member Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key Findings The Board has not established adequate …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Tonawanda – Recreation Fees (2017M-133)
… for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which … Edgemont Union Free School District Procurement of Professional Services 2016M126 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesDownsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite campuses throughout …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mSchenectady City School District – Financial Condition (2014M-168)
… period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … Schenectady City School District Financial Condition 2014M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Malverne – Procurement (2017M-16)
… to exceptional situations, such as a documented emergency situation. Ensure that all employees who are involved in the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… for the 2016-17 fiscal year is approximately $2.3 million. Key Findings The Board has not adopted written policies and … write-offs and adjustments prior to them being made. Key Recommendations Develop and adopt written policies and … to prepare billings or, if the service is to be contracted out, periodically seek competition. Approve and properly …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Hoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… are subject to an enforcement mortgage that secures a lien against a property. Budgeted appropriations for 2016 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesCandor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the … $469,170. Key Findings The District is serving nutritious meals to its students, but the meals cost more to prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… District’s financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, … District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of Hartsville and Hornellsville within Steuben …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and