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Genesee County – Purchasing (2015M-241)
… officials and employees who were provided with purchase cards did not always comply with the purchase card policy. … GML. Ensure that employees who are provided with purchase cards understand their responsibilities, sign the cardholder …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… not approve claims prior to payment, the audit committee did not review canceled checks and the committee chairman for a fund-raiser did not maintain an accountability of ticket sales. The Treasurer did not prepare adequate monthly reports detailing all funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… for $317,988 of restricted donations. The Village has two bank accounts that are not for Village purposes. Village … donations to ensure that they are used accordingly. Close bank accounts that are not used for Village purposes. Amend …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Village of Hobart - Board Oversight (2018M-88)
… two unused properties that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a … properties or consider placing these properties in use to benefit taxpayers. Adopt procedures to help detect and prevent prohibited interests in contracts. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Town of Davenport - Transparency (2018M-85)
… to the Board and taxpayers. Key Findings The Supervisor did not maintain sufficient financial records to provide the … condition and file the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate audit of claims. …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Hancock Fire Department - Financial Operations (2018M-236)
Determine whether officials ensured collections were deposited and disbursements were proper
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Stafford Fire Department, Inc. - Financial Management (2023M-110)
… finances. Key Findings The Board and Treasurer did not properly manage the Department’s finances. The Board did not adopt realistic budgets or take an active role in … by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the budgets for 2021, 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Town of Dix – Supervisor’s Control of Cash (2022M-57)
… report – pdf] Audit Objective Determine whether the Town of Dix (Town) Supervisor ensured cash in his custody was … We found: The former Supervisor did not provide oversight of the bookkeepers, who performed all financial duties, … dental and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to support …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Pleasantville Union Free School District – Claims Auditing (2022M-136)
… properly audited before payment. Key Findings The Board did not ensure the claims auditor was properly trained or had … that claims totaling $122,184 were not properly audited or did not comply with the District’s procurement policy. The claims auditor did not determine if claims: Were for valid District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Waterloo – Financial Management (2022M-7)
… Town Supervisor (Supervisor) ensured the Town had adequate financial records and reports to effectively manage Town … Board and Supervisor did not effectively manage the Town’s financial operations, and were unaware of the Town’s true financial position, because the Supervisor did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Fishers Island Waste Management District -- Purchasing (2015M-292)
… officials did not always use vendors who provided the best price and did not provide adequate documentation to …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Albany County – Sexual Harassment Prevention Training (S9-23-05)
… action. Appendix B includes our comments on issues raised in the County’s response letter. … audit statewide county …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… and view personal, private and sensitive information on the network and did not have sufficient documented …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Marathon – Town Clerk (2022M-143)
… documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Tioga Fire District – Board Oversight (2022M-170)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Village of Cohocton – Cash Receipts (2015M-63)
… the general ledger control accounts to the individual tax payer/customer accounts. … Village of Cohocton Cash …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Clifton Park – Information Technology (2020M-162)
… technology (IT) resources. Key Findings Officials did not adequately safeguard IT resources. Although the Town paid … service provider more than $98,000 in 2019, officials did not define the provider’s responsibilities. Specifically, officials did not: Establish a comprehensive IT policy or monitor employee …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162