Search
Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that claims were appropriately audited and approved and goods and services were received. Key Findings While Town officials … officials ensured that claims were appropriately audited and approved and goods and services were received …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Owasco – Highway Department (2020M-128)
… totaling $349,824 that did not have an approved purchase order (PO) request (requisition); 599 claims totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128East Syracuse Minoa Central School District – Information Technology (2020M-174)
… Ensure contractors signed the acceptable use policy (AUP) forms and retain the forms on file. Sensitive IT control weaknesses were … not needed based on job duties. Ensure signed AUP forms are retained. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… complete report - pdf ] Audit Objective Determine whether Greenwich Central School District (District) officials … Determine whether Greenwich Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital … (Project). Key Findings City officials properly planned and monitored the Project by: Establishing a sound process … testing results for treatment lines Concrete inspection and testing results, including core samples and composition …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not … not verified. Key Recommendations Officials should: Ensure commercial loan denial letters are on file. Ensure businesses …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… to the public by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s … goals are being met. Post required information on CIDA’s website. Submit accurate reports to State oversight agencies. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectSomers Central School District – User Accounts and Software Updates (2021M-153)
… - pdf] Audit Objective Determine whether Somers Central School District (District) officials established adequate … Determine whether Somers Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… any eligible claims for reimbursement. Except as specified in Appendix B, District officials agreed with our … action. Appendix C includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) control … not establish sufficient procedures, such as establishing a District-wide data classification matrix and inventorying … written procedures to help ensure PPSI on MCDs is adequately protected, which outline proper access, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andCohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Glen Aubrey Fire Company – Board Oversight (2022M-139)
… (Company) Board of Directors (Board) ensured compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and … Inc Company Board of Directors Board ensured compliance with fire protection contracts contracts and lease agreements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Village of Islandia – Procurement (2021M-203)
… whether Village of Islandia (Village) officials used a competitive process to procure goods and services. Key … always seek competition as required by law or the Village’s procurement policy. Village officials purchased: $1 million … procurement policy. $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Minetto – Information Technology (2022M-9)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Franklin Central School District – Information Technology (2022M-19)
… - pdf] Audit Objective Determine whether Franklin Central School District (District) officials adequately managed … Determine whether Franklin Central School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Hewlett Bay Park – Financial Management (2022M-30)
… more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, the Board: Maintained an … expenditures by a total of $608,117. Budgeted for a large operating deficit each year, ranging between …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30West Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a … we reviewed, officials did not seek or could not support that they sought competition for 36 purchases totaling … fuel purchases if Town officials had used the New York State Office of General Services (OGS) contract to purchase …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Peconic Bay Community Preservation Fund (2023-MR-1)
… Towns: East Hampton , Riverhead , Shelter Island , Southampton , and Southold . Audit Objective Determine … the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold (Towns) properly administered the … from the Towns of East Hampton Riverhead Shelter Island Southampton and Southold Towns properly administered the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1