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Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… complete report - pdf ] Audit Objective Determine whether the Mount Vernon City School District (District) Board and … procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District … Determine whether the Mount Vernon City School District District Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. … totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal … selecting two professional service providers paid a total of $40,253 and did not document the rationale for the process …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Trumansburg Central School District – Procurement (2022M-13)

… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… Inc. (Association) Board provided adequate oversight of financial operations. Key Findings The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw provisions and good business … Inc Association Board provided adequate oversight of financial operations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Village of Hunter – Financial Operations (2023M-164)

… Board meeting minutes, Maintain supporting documentation for deposits, Prepare abstracts for payment of claims, Make timely deposits, or File annual … without support or approval over a two-year period for overtime ($32,462) and unused leave time ($2,526). The lack …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals

West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget … budget workbook method to allow for the direct transition of information. Officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Town of Ticonderoga – Capital Project Management (2023M-38)

… [read complete report – pdf] Audit Objective Determine whether the Town of … a result, Town officials did not: Monitor capital projects activity for eight projects reviewed, with Board-authorized … and adequate capital project accounting records or prepare monthly itemized capital project budget-to-actual reports for …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Town of Chili - Financial Management and Cash Receipts (2019M-167)

… plan that included the need and optimal funding level for each reserve. Town department procedures for cash receipts were deficient because officials lacked adequate documentation for cash receipts collected by certain departments, recorded …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167

Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)

… reported hours on her Town of Alexandria (Town) time sheets that coincided with hours worked at other … and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by the Clerk … approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided with hours worked at …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operations

Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)

… report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided adequate oversight over cash … Determine whether the salary and benefits paid to the account clerk clerk were accurate …

https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56

Town of Canton - Compensation and Benefits (2018M-159)

Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement CBA or Board authorized amounts

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

Seneca County – Water and Sewer Operations (2017M-4)

… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer … Seneca County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… Purpose of Audit The purpose of our audit was to determine if the Treasurer properly … Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … Spencer Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… January 1, 2013 through August 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of … Lake Ronkonkoma Fire District Bidding and Treasurers Office …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … not filed the required annual financial reports with OSC for the past two years. Key Recommendations Adopt policies …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

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