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Pavilion Central School District – Claims Audit (2024M-108)

… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… general ledger, subsidiary revenue and expenditure ledgers or cash receipts and disbursements journals to properly track …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Sloan – Clerk-Treasurer (2024M-109)

… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

Town of Keene – Records and Reports (2024M-27)

… entries. Bank reconciliations were generally not prepared or provided to the Board in a timely manner and adjusted bank …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

Rye City School District – Payroll (2024M-2)

… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Town of Gorham – Procurement (2024M-7)

… (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices. … always procure goods and services in accordance with Town policy, statutory requirements and good business practices. … bid. Officials also did not comply with purchasing policy requirements for 41 purchases totaling $1.4 million. …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School … buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … $1,629. One former employee, as well as the estates of three former employees may have been entitled to …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… is no evidence that the Board reviews bank statements or canceled checks. The Treasurer does not provide the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

City of Salamanca – Employee Benefits (2023M-96)

… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)

County of Clinton Industrial Development Agency Project Monitoring 2014M205

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project

Delaware County – Assigned Counsel (2016M-384)

… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan … (DCBA) to update the County’s assigned counsel plan when the State Office of Indigent Legal Services (OILS) …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. … members do not review monthly reports provided by the Director for accuracy or completeness. The Department does …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of … District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District does not include assistive technology …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

LaFargeville Central School District – Financial Condition (2016M-216)

… budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Jericho Union Free School District – Financial Management (2016M-328)

… 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, … five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Irvington Union Free School District – Information Technology (2016M-266)

… over information technology (IT) for the period July 1, 2014 through February 22, 2016. Background The Irvington … District, which operates four schools with approximately 1,700 students, is governed by an elected five-member Board … purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266