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Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… Determine whether the Town of Shelby Town Supervisor Supervisor adequately performed his financial …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… unnecessary levies on the TOV area. Consult with legal counsel to determine remedies available to address taxpayer …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Sanford – Claims Audit Process (2021M-189)
… whether Town of Sanford (Town) officials ensured that claims were appropriately audited and approved and goods and … ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not ensure all claims were appropriately audited and approved. Out of 200 …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up with seven … used for the approved purpose. Loan agreements do not have job creation or retention enforcement mechanisms. Business job creation and retention numbers were not verified. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… by submitting claims for all eligible Medicaid services provided. Key Findings The District did not maximize … reimbursements by claiming for all eligible Medicaid services provided. Claims were not submitted for reimbursement for at least 3,083 eligible services totaling $187,932. Had these services been claimed, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Village of Islandia – Procurement (2021M-203)
… officials used a competitive process to procure goods and services. Key Findings When purchasing goods or services, … policy. Village officials purchased: $1 million of goods and services from 18 vendors and 10 professional service providers without using … officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … reviewed. The Town may have saved $3,891 (6 percent) on diesel fuel purchases if Town officials had used the New York … Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent (Superintendent) had …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Williamsville Central School District – Financial Management (2022M-193)
… appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Brocton Central School District – Financial Management (2023M-44)
… the Board and District officials were not transparent with taxpayers and levied more taxes than necessary to fund … $1 . 2 million . Could not demonstrate that six reserves with balances totaling more than $2 . 2 million were funded … to fund operations. Reduce surplus fund balance to comply with the statutory limit. Reduce overfunded reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials … access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Brownville Joint Fire District - Board Oversight (2018M-207)
Determine whether the Board provided adequate oversight of District financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34New York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Locke – Financial Condition (2020M-111)
… funds and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Key Findings Claims totaling $9.2 million (45 percent of the claims processed) were not properly audited and … 588 claims totaling $3.1 million were not audited by the claims auditor. 21 Erie 1 Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Lindenhurst Union Free School District – Collections (2024M-24)
Determine whether Lindenhurst Union Free School District District officials ensured that funds collected from recreational and educational programs were properly recorded deposited and reported
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Town of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accounting records did not agree with the amounts reported on its 2013 and 2014 Annual Update Documents (AUD). The Board … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately … District. Ensure that all IT services are provided based on a formal service level agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146