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Town of Greene – Budget Practices (2016M-409)
… a population of approximately 5,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Canandaigua City School District – Procurement of Professional Services (2015M-133)
… the process and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. … for seeking competition when procuring professional services. The District failed to establish comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mCampbell-Savona Central School District - Budget Review (B2-15-10)
… their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations … Key Recommendations Consider decreasing real property taxes by using reserve funds to finance operations as …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… is no supervisory review to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and employment contracts. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… the Town’s internal controls over garbage bag inventory and receipts for the period January 1, 2012 through June 30, … Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. The Town, which … are not adequately secured during the hours of operation and are stored in an open box on a table at the transfer …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Thurman – Capital Projects (2016M-431)
… additional services not included in the original salt shed contract, without change orders. The Board's failure to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Taylor – Financial Management (2016M-391)
… through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is governed by an elected Town Board composed of the … bookkeeper's work to ensure that all financial activity is recorded accurately and completely accounted for, monthly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Menands Union Free School District – Information Technology (2021M-78)
… - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of Education (Board) … taking corrective action. … Determine if the Menands Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… in additional work that were not presented to and approved by the voters. The Board did not competitively bid four …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Hempstead – Compensatory Time (2021M-64)
… did not: Establish a policy or written procedures to ensure that comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved by direct supervisors. … and officials should: Adopt a policy or written procedures to provide guidelines for pre-approval of overtime, adequate …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… 2018. Develop a breach notification policy, as required by New York State Technology Law. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsTown of Hounsfield - Claims Auditing (2019M-215)
… reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the … prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Tri-Valley Central School District - Financial Management (2020M-17)
… that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund … balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Quaker Street Fire District – Board Oversight (2021M-96)
… complied with the procurement policy and claims were for a proper District purpose or adequately supported. … filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by their … supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… assess the Authority’s internal controls over tenant rents and claims processing for the period October 1, 2013 through … the Authority’s office were not adequately segregated and the controls designed to mitigate the associated risks … were insufficient. The Board did not establish policies and procedures to guide staff when processing claims, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Town of Marcy – Justice Court Operations (2020M-166)
… the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s recordkeeping …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Village of Whitney Point – Cash Disbursements (2013M-69)
… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is governed by an elected Board of Trustees comprised of four …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities and the … technology (IT) system for the period June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is … sound business practices. The Board did not audit claims to ensure that all Village payments were supported and in …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Caneadea – Fund Balance Management (2020M-145)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed fund balances. Key … Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … recurring expenditures, and include realistic estimates of appropriated fund balance amounts. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145