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Town of Stafford – Capital Projects (2024M-17)
… firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of … a taxpayer equity issue when a portion of the costs to construct water districts was paid for by taxpayers not … records or prepare monthly itemized capital project budget-to-actual reports for the Board. Include eligible …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… Audit Objective Determine whether North Collins Central School District (District) officials maintained a complete … audit north collins school information technology equipment inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTuckahoe Union Free School District – Overtime (2023M-53)
… Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime was … audit tuckahoe school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Town of Homer – Non-Payroll Disbursements (2023M-63)
… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the required approvals were obtained for capital project (Project) change … were submitted as required to the New York State Education Department (SED) for approval. As a result, officials created …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersMexico Academy Central School District – Procurement (2023M-75)
… Academy Central School District (District) officials used a competitive process to procure goods and services not … services for occupational and physical therapy, legal, music therapy, advising and architectural services … from nine vendors. Key Recommendations Periodically issue requests for proposals (RFPs) to solicit competition …
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)
… reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, … money not remitted in a timely manner remained unavailable to fund Town and Jefferson County (County) operations. The …
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)
… audited 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims … 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million prior to … generally agreed with our findings and indicated they plan to initiate corrective action. …
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)
… – pdf] Audit Objective Determine whether Schenectady City School District (District) officials maintained adequate … Determine whether Schenectady City School District District officials maintained adequate …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budget practices … Town officials have not developed policies or procedures to establish financial goals and govern budgeting practices … and the level of unrestricted unappropriated fund balance to maintain. The Board routinely adopted budgets with …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Rosendale – Justice Court (2014M-232)
… December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is governed by an elected five-member Town Board, which … of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the …
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)
… through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is governed by an elected five-member Town Board. The Town Clerk is an elected position, and the Clerk also collects Town and …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Groveland – Fiscal Oversight (2014M-285)
… December 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately 3,250. The Town is governed by an elected five-member Town Board. Budgeted … Oversee the work performed by the firm to ensure it is correct and that monthly Supervisor statements and budget …
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)
… [read complete report - pdf] Audit Objective Determine whether the Village … notices and collections and oversee and monitor parking ticket operations and enforce fines. Establish a benchmark …
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 capital plans. District officials generally agreed with our recommendations and indicated they plan to initiate …
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)
… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …
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)
… deposits them timely. District officials generally agreed with our recommendations and indicated they planned to …
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-142