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Town of West Seneca – Purchasing (2015M-11)
… was to evaluate the Town’s purchasing practices for the period January 1, 2013 through December 18, 2014. Background … was to evaluate the Towns purchasing practices for the period January 1 2013 through December 18 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … and cash withdrawals. Service providers were allowed to automatically deduct funds directly from the Library’s … that prohibit service providers from having direct access to the Library’s bank accounts. Establish policies and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesTown of Walton – Justice Court Operations (2021M-72)
… Determine whether the Town of Walton Town Justice Court Court properly accounted for deposited disbursed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Milford Central School District – Fund Balance Management (2022M-94)
… fund balance exceeded the 4 percent statutory limit by approximately $600,000, or 5.4 percentage points. When the … surplus fund balance exceeded the statutory limit by $1.3 million, or 11.9 percentage points. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Worcester Central School District - Fund Balance Management (2022M-75)
… reasonable estimates when developing the budget. Comply with the statutory fund balance limit. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Village of Monticello – Payroll (2022M-59)
Determine whether Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Unadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … Central School District District used District resources to provide the mental health component of the New York Safe …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Finding The District … of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkTown of Great Valley – Town Clerk (2014M-29)
… for certain licenses and fees. The Clerk did not deposit all collections or remit all tax collections to the Town and County in a timely … when no other form of receipt is available. Deposit all collections in the bank in a timely and intact manner and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls over cash … not provided written procedures for Department employees to follow when collecting fees for recreational programs. … Adopt a policy and establish written procedures to govern the Department’s cash receipts, including …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Murray – Capital Projects (2014M-086)
… the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. Background … the Supervisors financial records and reports for the period January 1 2008 through February 25 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls … policy or implemented procedures requiring each employee to maintain a time sheet to be signed by the employee and their supervisor. The … The purpose of our audit was to determine if Town officials established effective controls …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… forms or supporting documentation. Granted an ineligible exemption and did not correctly calculate granted exemptions. … Did not establish, by local law or resolution, one granted exemption. Key Recommendations The Assessor should: Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Solon - Financial Management (2018M-233)
… Determine whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the general and highway funds. Key … if the Board established a fund balance reserve policy and longterm plans to address Towns operational and capital …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three … $1.3 million as of June 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… The third-party administrator (administrator), and three utility vendors, who disbursed $488,545 during the audit … Recommendations Discontinue allowing the administrator and utility vendors from having direct access to a District bank … of dental claims and initiate and disburse funds for all utility payments. Ensure that all claims are adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mTown of Moriah - Leave Accruals (2019M-168)
… accrual balances were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key Recommendations Implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… officials purchased goods and services in accordance with Board policy and applicable statutory requirements. … proposals (RFPs) for professional services in accordance with statutory requirements and District policy. Ensure the … quotes for goods and services are obtained and kept with purchasing documentation. Appoint a claims auditor who …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-audit