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Introduction – Travel and Conference Expense Management
… travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTown of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … and found that 27 payments totaling $24,823 did not have signed receiving documentation, and four payments that … or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… the governing board of each county served and the New York State Commissioner of Agriculture and Markets. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overWyandanch Union Free School District – Budget Review (B21-7-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Cortlandville – Fuel Purchases (2012M-171)
… use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town receives a fleet … all Town departments, used approximately 39,000 gallons of diesel and 21,000 gallons of unleaded gasoline. The total … price compared to available State and County contract prices. Key Recommendation Competitively bid for the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… veteran-owned businesses to play a greater role in the State’s economy by increasing their participation in State government contracting opportunities. To qualify as a … within the Office of General Services to oversee the State’s SDVOB Program (Program) and to certify eligible …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followFood Safety Monitoring (Follow-Up)
… distribution, and sale of food products in New York State. During the original audit, we found that the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followChild and Dependent Care Credit
… subsidies from the New York State Office of Children and Family Services (OCFS) or the New York City Administration …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the … To express an opinion on the fair presentation of the Financial Statements of the Tuition …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Lockport City School District - Procurement (2021M-198)
… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We … Supervisor did not: Review any of the 199 disbursements to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for … the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash accounts were out …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Fine Fire District – Board Oversight (2023M-81)
… adopt the budgets, as required by New York State Town Law Section 181. Approve realistic budgets for 2019 through … and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a quorum … file financial reports. Audit and approve claims prior to payment and annually audit the Secretary-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Rockville Centre Union Free School District – Information Technology (2023M-140)
… that a user’s Internet browsing exposes the District to malicious software that may compromise data … This diminishes accountability and the District’s ability to protect District computers and the data contained therein. … data management regulations. Limit the use of IT resources to only include District activities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mVillage of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, … did not properly fulfill their responsibilities of maintaining complete, accurate and timely records, and the Board did not provide adequate oversight of the maintenance of the accounting records. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Town of Albion – Supervisor’s Records and Reports (2024M-111)
… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The Supervisor did … the Supervisor provided financial records and reports to the Board that contained significant errors and the Board lacked reliable information to manage the Town’s financial operations. We determined …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111