Search
Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… were adequately supported and approved prior to payment. We reviewed all 12 debt service payments totaling …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Peconic Bay Community Preservation Fund (2023-MR-1)
… report – pdf] We also issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter … Southold . Audit Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , … Determine whether officials from the Towns of East Hampton Riverhead Shelter Island …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… and accounted for. Of the 917 disbursements totaling $105 million paid during the audit period, we reviewed 36 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Schenectady City School District – Math Workbook Inventory (2023M-65)
… at year-end. As a result, officials were not aware of the large quantities of workbooks stored at the elementary schools. The District lacked an adequate inventory policy or written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Corning City School District – Claims Auditing (2023M-105)
… auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately $19.5 … auditor properly audited and approved claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Village of Greene – Investment Program (2023M-112)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the Village may have earned approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… [read complete report – pdf] Audit Objective Determine whether the Hamlin … appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Clarendon Fire Company – Financial Activities (2023M-50)
… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Lake Luzerne – Payroll (2022M-98)
… [read complete report – pdf] Audit Objective Determine whether the Town of … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Williamsville Central School District – Financial Management (2022M-193)
… [read complete report - pdf] Audit Objective Determine whether the … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Minetto – Information Technology (2022M-9)
… Minetto (Town) officials ensured information technology (IT) systems were adequately secured and protected against … and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against … use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… Town of Danby (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections were missing and not deposited timely or intact and were not remitted to … the Town of Danby Town Clerk recorded deposited remitted and reported collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… Central School District (District) officials complied with the District’s procurement policy and statutory requirements … officials did not comply with statutory requirements or the District’s procurement policy when purchasing goods and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of … Determine whether the Town of Decatur Town Board Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project (Project). Key Findings … Determine whether the City of Binghamton City properly planned and monitored the Joint …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andVillage of Islandia – Information Technology (2021M-100)
… (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized … and loss. Key Findings Village officials did not ensure IT assets were adequately protected from unauthorized access, … notification, password and mobile and removable device IT policies or implement a comprehensive IT contingency plan. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100