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East Islip Public Library – Cash Receipts (2017M-223)

… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate financial duties so …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223

Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)

… was to determine whether Authority officials procured goods and services in accordance with the procurement policy … Key Findings Authority officials did not obtain quotes for public works projects totaling $18,762 and purchases …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology

City of Jamestown – Financial Condition (2016M-298)

… The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is governed … developed a multiyear financial plan. The Mayor, Council and Director of Financial Services did not properly budget for, and the Mayor did not ensure that the Comptroller properly …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

West Genesee Central School District – Segregation of Duties (2016M-303)

… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which … Department. Key duties of cash handling, recordkeeping and reconciliation are concentrated with one position, and there was no process in place for someone independent …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

Clymer Central School District – Financial Management (2016M-187)

… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187

Kings Park Central School District – Fuel Inventory (2015M-282)

… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282

Sullivan West Central School District – Financial Condition (2014M-40)

… officials consistently overestimated budget appropriations and appropriated more unexpended surplus funds than necessary … budgets that include reasonable estimates for expenditures and the use of unexpended surplus funds. Develop a plan for … benefits District taxpayers. Review all reserve balances and determine if the amount reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Portville Central School District – Financial Condition (2013M-384)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Saratoga County – County Bridge Maintenance (S9-13-7)

… The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained … and a consistent level of funding for bridge maintenance, repairs, and replacements. The County does not track maintenance and repairs by bridge, which could make it more difficult to …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7

Village of Tuckahoe – Financial Condition (2015M-88)

… through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed by an elected five-member Board of Trustees. … Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the year and …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88

Fishers Island Waste Management District -- Purchasing (2015M-292)

… $610,540. Key Findings The District’s purchasing policy does not require the use of competitive bidding for any … reason for awarding a purchase contract to a vendor who does not submit the lowest bid or quote. …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292

Town of Stephentown – Records and Reports (2012M-209)

… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … not have complete, accurate, and up-to-date accounting records, nor have monthly bank reconciliations been performed … Town of Stephentown Records and Reports 2012M209 …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209

City of Niagara Falls – Financial Condition (2017M-170)

City of Niagara Falls Financial Condition 2017M170

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Canandaigua City School District – Procurement of Professional Services (2015M-133)

… and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. Background … has approximately 3,600 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $68.7 … Findings The District did not properly seek competition for 14 professional service providers totaling $477,235. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015m

Greenport Union Free School District – Financial Condition (2014M-203)

… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203

Cambria Housing Authority – Financial Management (2015M-316)

… Purpose of Audit The purpose of our audit was to determine if expenditures … and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. Background The Cambria Housing Authority is located in the Town of …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316

Village of Bainbridge – Financial Operations (2014M-227)

… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227