Search
Mexico Academy Central School District – Procurement (2023M-75)
… not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, … vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors … documentation to justify they used a sole source provider for the purchase of goods and services totaling $54,045 from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… manner. In addition, the Clerk did not prepare monthly bank reconciliations and accountability analyses by preparing … a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, there was an … within the required time frames. Prepare monthly bank reconciliations and accountability analyses, whereby …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Corning City School District – Claims Auditing (2023M-105)
… determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational … these claims. The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases totaling … card charges totaling $28,555 did not include a conference request pre-approval form or other supporting documentation. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Schenectady City School District – Math Workbook Inventory (2023M-65)
… written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … available workbooks in storage before ordering workbooks for the next school year. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Huron – Financial Management (2014M-367)
… policies or procedures to establish financial goals and govern budgeting practices and the level of unrestricted … on an on-going basis. Adopt policies and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Rosendale – Justice Court (2014M-232)
… reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the Court … Take action to recover any moneys due to the Town and the State and monitor Court activities, including the segregation …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… certain tax collections and penalties in the cash receipts journal. The Board did not audit the Clerk’s records and … Accurately record all collections in the cash receipts journal and deposit all collections in the appropriate bank …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… when estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Groveland – Fiscal Oversight (2014M-285)
… oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 for the general and highway funds total approximately $1.1 … oversight and management of the Towns fiscal operations for the period January 1 2012 through December 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Alexandria Central School District – Financial Condition Management (2020M-109)
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Village of Head of the Harbor – Justice Court Operations (2020M-110)
… settlement reports, copies of checks and money orders and bank statements were missing. Ensure 330 receipts totaling … $55,551 were deposited timely. Complete or review all bank reconciliations. Key Recommendations The Justices … oversight. Ensure deposits are made timely and intact and bank reconciliations are prepared monthly. Village officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
Determine whether City of Cortland City officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… is providing transportation to eligible nonpublic school students. Key Findings District officials did not have … that they were only paying for transportation for students that lived in the District. We requested documentation for 300 students. The documentation for 93 of these students was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… complete report - pdf] Audit Objective Determine whether: The Board and District officials effectively managed the financial condition. District officials applied for all … 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateMonroe County - Financial Condition (2018M-179)
… Findings The County’s financial position has been strained for several years. Its combined funds’ 1 available fund …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179