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City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize … an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … card. Budget-to-actual results in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and include a specific individual responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Village of Wappingers Falls – Board Oversight (2023M-70)
… provided adequate oversight over financial operations and capital projects. Key Findings The Board did not provide adequate oversight over financial operations and capital projects. As a result, the Board did not have … sufficient information to oversee financial operations and capital projects. The Board was unaware of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Throop – Highway Department (2021M-115)
… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings District … because no one reviewed online banking users’ access and permissions. Officials at the District also did not monitor … Business Administrator inappropriately had administrative permissions to one or more of the District’s bank accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179East Meadow Union Free School – Overtime (2022M-118)
… Key Recommendations Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Town of Tioga – Long-Term Planning (2022M-181)
… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Chappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as … the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of Ticonderoga – Capital Project Management (2023M-38)
… for monitoring all capital project expenditures, there is an increased risk of recording errors going undetected and …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Uniondale Union Free School District – Information Technology (2023M-61)
… Supervisor did not: Establish written procedures for granting, changing and disabling nonstudent network user … Recommendations Develop and adhere to written procedures for granting, changing and disabling nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime … prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with District officials. Although … approval for overtime worked, they were paid for 392 hours of overtime totaling $8,513 while working at home. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… that cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … supported. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours … recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 405 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… $233,492 did not include any Board members’ initials to indicate they were audited. The remaining 27 claims … totaling $298,442 that had initials did not include dates to determine when the claims audit had occurred. We reviewed … Key Recommendations Establish compensating controls to routinely monitor and review the Treasurer’s work. Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … all projects prior to approval or monitor the performance of businesses that received financial benefits. Officials did … to approval and subsequently monitored the performance of businesses that received financial benefits …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… Purchased $299,298 in goods and services that should have been competitively procured however $101,121 was … a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not reviewed and approved it since 2002. The policy is …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Village of Fort Plain – Leave Benefits (2020M-101)
… properly recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, … supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101