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Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mHancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine … to support purchasing processes, and ensure the policy is consistently followed. Corporation officials agreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) … Determine whether the Warren County Local Development Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWayne Central School District – Property Disposal (2021M-161)
… advisory group which also made a recommendation designed to help the District maximize the value of disposed property, … procedures for the sale and disposal of District property to ensure that the District receives the best possible value …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Sodus Center Fire Department – Financial Activities (2016M-424)
… provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled … We were unable to determine if disbursements were approved by the membership due to the lack of documentation in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town … officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials … The District may have saved about $7,100 for meals and lodging if the United States General Service … allowed changes to transaction data without approval and officials did not use available software controls to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133City of Johnstown – Financial Management (2020M-134)
… not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate financial records, the Common Council …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Canton - Compensation and Benefits (2018M-159)
… whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The … the required elected officials are paid in accordance with the advertised salary in the public hearing notice for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Village of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Village of Clayton – Claims Auditing (2021M-81)
… Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for … Key Findings The Board did not properly audit claims prior to payment or ensure written quotes were obtained as … Village Board of Trustees Board properly audited claims prior to payment and ensured written quotes were obtained for …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Boquet Valley Central School District – Procurement (2021M-132)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Village of Brushton – Fiscal Oversight (2014M-235)
… is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is … bank reconciliations or provide the Board with complete and accurate monthly financial reports. The Clerk-Treasurer … claims during the audit period without prior Board audit and approval. The Board did not annually audit or cause an …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Byron – Procurement (2024M-11)
… for proposals (RFPs) or another competitive process to procure services from seven professional service providers … Ensure quotes are obtained for purchases not subject to competitive bidding, as required by the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Farmingdale Union Free School District – Payroll (2024M-22)
… District (District) officials properly monitored, approved and controlled overtime. Key Findings District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a result, there is a significant …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… use competition to procure services from professional service providers. The District used the same vendor for liability …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175