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Town of Sanford – Claims Audit Process (2021M-189)
… Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … the Board, and only audited and approved claims are listed on abstracts of audited claims. Periodically compare prices … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and … (TOV) general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years … with legal counsel to determine remedies available to address taxpayer inequities. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on a supported and approved claim that has been properly …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Alfred – Incompatible Duties (2021M-99)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed his financial … corrective action. … Determine whether the Town of Shelby Town Supervisor Supervisor adequately performed his financial …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Boylston – Procurement (2021M-56)
… annually, the last time the Board reviewed the policy was in 2012. The procurement policy does not require Town … corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt clear professional service … and recommendations. Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). … Determine whether …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Darien – State Contract Loader Purchases (2013M-88)
… As a result, the Town was overcharged $10,563 by the vendor for two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on State contract, and compare the vendor’s pricing with the State contract list prices, as …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Personal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … of dependents or understated income) 9,875 $ 32,144,145 Tax preparer submitted returns with refundable credits based …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsVillage of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village officials adequately safeguarded sensitive data … June 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Elmira City School District – Financial Condition (2014M-348)
… revenues and appropriations. The District’s reserve policy does not include details related to the various reserves’ … use or funding. The District’s multiyear financial plan does not include information related to funding and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… As a result, goods and services may not have been procured in a cost-effective manner. Of the 113 purchases totaling … reviewed. The Town may have saved $3,891 (6 percent) on diesel fuel purchases if Town officials had used the New … Superintendent (Superintendent) had a prohibited interest in a contract between the Town and his construction company, …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed … take corrective action. Appendix B includes our comment on the District’s response to the report. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Morris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school … not directly supervise the application of her signature on checks. Certain reserves had significant balances when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … condition, budgeting decisions over the last several years have made the District susceptible to fiscal stress. Even … are close to depleting those funds. District officials did not update the District’s long-term financial plan to address …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates seven schools … requiring employees to submit payroll information on time to avoid the necessity for interim payrolls. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsYonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials … access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … corrective action . Appendix B includes our comment on issues District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Ellenville – Information Technology (2014M-278)
… through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has … backups and protecting personal, private and sensitive information. … Village of Ellenville Information Technology 2014M278 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278