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

… officials used a competitive process to procure goods and services. Key Findings Corporation officials did not … documentation of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that …

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

City of Lackawanna – Garbage Collection Fees (2021M-206)

… (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials … City officials properly assessed and billed solid waste garbage collection fees garbage fees …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206

IX.12.M Journal Vouchers – IX. Federal Grants

… to properly allocate state voucher payments between state and federal funds. In very rare cases, it may be necessary to … fund appropriations. However, these must be the exception and not the norm since such journal transfers reduce federal expenditures/disbursements and increase the cash balance in the federal fund which …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchers

IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants

… CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their own … CMIA interest liabilities will be calculated from the SFS and bank records …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementation

Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)

… Educational Services (BOCES) officials made appropriate and accurate employee separation payments. Key Findings BOCES officials did not always make appropriate and accurate employee separation payments. Officials did not … Ensure all contract provisions are followed and all requirements are met before approving separation …

https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021m

Copiague Fire District – Credit Card Purchases (2019M-98)

… credit card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 … to each credit card claim. Ensure that District officials and employees comply with the District’s maximum meal … that the Board only approves purchases that are necessary and valid expenditures. Except as indicated in Appendix A, …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

IX.5.B Billing for Onboarding Agencies – IX. Federal Grants

… that includes Project Costing, Grants Management, and Customer Contracts. Agencies that have started using ESA are … Agencies: Establish their own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agencies

IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants

… Contracts. Agencies that have not yet started using ESA are considered to be Non-Onboarding agencies. Non-Onboarding … an award for Federal and State share if applicable, but are required to set up Funds Distribution to determine what … Upon billing, these transactions will create temporary bills that will then get approved systematically by SFS, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies

Islip Fire District – Disbursements (2020M-9)

… inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… during our audit period. Three employees received $34,738 in health insurance buyouts that they may not have been … about the intent of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to … action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

DeRuyter Central School District - Information Technology (2019M-175)

… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security awareness training to employees. Restrict user … to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Town of Oneonta – Town Clerk (2021M-59)

… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all … whereby known liabilities are reconciled to available cash. Town officials agreed with our recommendations and have …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

City of Johnstown – Financial Management (2020M-134)

… Treasurer (Treasurer) did not maintain accurate accounting records. The Treasurer filed the required annual financial … or 2019 as of December 2, 2020. Without accurate financial records, the Common Council (Council) did not have accurate … The Council did not adequately plan and monitor Emergency Medical Services (EMS) financial operations. As a result, the …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134

Town of New Castle - Recreation Department Cash Receipts (2020M-19)

… the Department generated receipts up to 21 days after registration and remitted money up to 24 days after …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19

Town of Bennington - Financial Management (2019M-249)

… our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Copenhagen Central School District - Procurement (2019M-238)

Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238

Town of Stanford – Financial Management (2021M-130)

… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

New Hartford Central School District – Payroll (2021M-149)

… complete report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials … compensating controls over the payroll clerk who could add new employees to the financial system and was responsible for … Determine whether New Hartford Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149