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Village of Dering Harbor – Board Oversight (2020M-29)
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Town of Stafford – Capital Projects (2024M-17)
… [read complete report – pdf] Audit Objective Determine whether the Town of … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… are at increased risk of paying more than necessary for goods and services. Specifically: 1,265 of 1,904 devices … the Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… are at increased risk of paying more than necessary for goods and services. Specifically: Seven of 123 devices … the Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10City of Elmira – Financial Condition (2017M-90)
City of Elmira Financial Condition 2017M90
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90State Agencies Bulletin No. 1907
… of Birth field is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is … No. 1492 may have a missing or invalid date of birth and must be corrected. Additionally, 457 and/or403(b) … report. o Verify the employee date of birth by following your established agency procedures for validating an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemBethpage Public Library – Procurement (2019M-219)
… Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods and …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… until the internal auditor found he was not adhering to the take-home vehicle policy. The internal auditor … CEO paid this reimbursement in April 2019. The CEO failed to comply with the Board’s take-home vehicle policy, … appropriate “tone at the top,” which is essential to establish strong internal controls. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… - pdf] Audit Objective Determine whether Ontario County Four Seasons Development Corporation (Corporation) officials … Determine whether Ontario County Four Seasons Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationTrumansburg Central School District – Procurement (2022M-13)
… officials procured goods and services in the best interest of the taxpayers. Key Findings District officials did not … that goods and services were procured in the best interest of the taxpayers. The Board of Education (Board) did not implement the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… $22,121. As a result, the lack of suitable records limited our ability to determine if funds were accounted for or used … compliance. Association officers generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVillage of Hunter – Financial Operations (2023M-164)
… Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations. Key Findings The Board and Clerk-Treasurer did not properly manage Village … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… whether the Board of Directors (Board) ensured that cash disbursements were properly approved, accurately … purposes. Key Findings The Board did not ensure that cash disbursements were properly approved, accurately … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… of Cooperative Educational Services (BOCES) officials’ budget development process ensures reasonable budget estimates. Key Findings BOCES officials’ budget … revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million over …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Chili - Financial Management and Cash Receipts (2019M-167)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … Establish a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial … records. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… [read complete report - pdf] Audit Objective Determine whether the Court … worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operations