Search
Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Otego-Unadilla Central School District - School District Website (S9-19-26)
… District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information. Key Findings District officials maintained a website but certain financial information was not posted, … School District District used its resources to maintain a website that provided the public with transparent and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26East Meadow Union Free School – Overtime (2022M-118)
… report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) officials … audit school east meadow …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Town of Tioga – Long-Term Planning (2022M-181)
… Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge … B includes our comments on certain issues they raised in their responses. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Chappaqua Central School District - Fixed Assets (2022M-186)
… did not properly monitor and account for the fixed assets that we tested. Officials maintained incomplete and … asset list. 18 assets totaling $25,022 did not have asset tags, as required by the District’s fixed asset procedures. 25 disposed assets that we examined were not removed from the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… into the financial system by the business office, which is inefficient and increases the likelihood for errors. There …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… School District (District) officials maintained complete and accurate inventory records to safeguard unused … Key Findings District officials did not maintain complete and accurate inventory records to safeguard unused IT assets. … Officials did not maintain IT asset inventory records and, as a result, were unable to conduct necessary physical …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … New York State Education Department (SED) regulations. One of the 12 recommended components of mental health that educators should know was not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… applicants fees in accordance with the Board-approved fee schedule. Assess annually reported capital investment and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… using State or county contracts agree with contract pricing. Periodically reconcile gallons of fuel on hand to …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Village of Fort Plain – Leave Benefits (2020M-101)
… Officials did not accurately maintain employee leave records. Leave used and compensatory time (comp time) earned … over is supported by time and attendance records and leave request forms. Update the employee benefits policy (policy) … the policy, collective bargaining agreement (CBA) and Police Chief’s contract (contract) cover accrued leave limits …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Trumansburg Central School District – Procurement (2022M-13)
… totaling $95,073. Have support that they obtained quotes for 29 purchases totaling $177,032. Use a competitive method to procure professional services and insurance coverage from four vendors totaling $414,838 during … is sought periodically for all professional service and insurance coverage vendors. Officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13East Moriches Union Free School District – Financial Condition Management (2022M-1)
… Audit Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA officials did not ensure that … information to ensure the City is receiving the proper PILOT amounts. Ensure City officials provide the Board with periodic PILOT payment reports and assess penalties for late payments. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Determine whether the Utica Harbor Point Development Corporation Corporation Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Ticonderoga – Capital Project Management (2023M-38)
… $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting … to the Board to monitor budget-to-actual project activity. Close completed capital projects in a timely manner. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Chautauqua County – Investments and Payroll (2016M-147)
… our audit were to review the County’s investment program and salaries and fringe benefit payments for the period January 1, 2013 … County has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County … Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Village of Wappingers Falls – Board Oversight (2023M-70)
… As a result, the Board did not have sufficient information to oversee financial operations and capital projects. The … duties. Key Recommendations Adopt policies and procedures to establish mitigating controls for the lack of segregation … reviewing bank statements, bank reconciliations and online transfers. Ensure that the AFR is submitted timely and …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Throop – Highway Department (2021M-115)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent … (Superintendent) provided adequate oversight of the Highway Department’s (Department) financial … and Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Catskill – Accounting Records and Reports (2024M-66)
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66