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Kinderhook Central School District - Procurement (2018M-137)
… Ensure that compliance with the procurement policy is part of the claims approval process. Ensure District … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Town of East Hampton – Budget Review (B18-7-9)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Broome County – Financial Condition (2017M-187)
… 16 towns, one city and seven villages. The County is governed by an elected 15-member Board of Legislators. … in fiscal years 2014 through 2016. County officials have not adopted any specific fund balance policy that states …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… providers who were paid a total of $172,184 in 2016-17. Have required written quote documentation for purchases from … purchasing documentation. Appoint a claims auditor who is independent of the purchasing process in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… and use all fees collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and … Town. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Norwich City School District - Fund Balance Management (2018M-198)
… the practice of appropriating fund balance that is unavailable. Maintain reasonable fund balances and … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… efficiencies that will help ensure the school lunch fund is self-sufficient. The Board should: Review the reserve … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown of East Hampton – Budget Review (B17-7-15)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Village of Nassau – Budgeting (2018M-3)
… September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has … percent of the 2017-18 appropriations. Village officials have not developed a comprehensive, written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… through May 19, 2014. Background Unemployment Insurance is a benefit program administered by NYSDOL that provides … eligibility for UI benefits. Key Findings NYSDOL does not have complete and accurate inmate records, which limits its …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyWappingers Central School District – Professional Services (2022M-88)
… review of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… and goods and services are received before payment is made. County officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Islip Fire District – Capital Assets (2020M-3)
… should: Ensure an accurate and up-to-date asset inventory is maintained and District assets have a tag affixed identifying them as District properties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… should: Ensure an annual audit of the FFA records is completed as required by regulations. Ensure cash receipts … our findings and recommendations and indicated that they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Carmel - Procurement (2019M-179)
… purchases in aggregate when determining if competition is needed. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Eastport-South Manor Central School District – Building Safety (2020M-18)
… building systems. Ensure that a visual building inspection is performed in any years deemed necessary by the New York … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Remsen Central School District - Claims Audit Process (2019M-86)
… for audit and approval before payment. Ensure each claim is accurate, properly supported, for a valid purpose and in … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Town of East Hampton - Budget Review (B19-7-10)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Chautauqua Lake Central School District – Procurement (2024M-3)
… District officials deviate from adopted policies, there is an increased risk that goods and services will not be … agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… tuition billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140