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Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… Purpose of Audit The purpose of our audit was to examine the Village’s financial operations, internal … regularly reviewed and updated, monitored and distributed to employees and officers. The Board did not ensure that the … Board has not established policies and procedures relating to information technology. Key Recommendations Establish and …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

Village of Frankfort – User Charges (2014M-117)

… officials have not adequately segregated the duties of billing, collecting and recording or provided oversight over … Segregate the water, sewer and electric duties of billing, collecting and recording to the extent practical and … Require a designated official’s prior approval for all billing adjustments and written documentation of the reasons …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Overview – Improving the Effectiveness of Your Claims Auditing Process

… Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical Reviews Appendix A provides additional … for auditing claims in school districts, counties, fire districts, libraries, towns and villages and pertinent …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June 2020 and August 2021. Six for two former employees, two former Board members and two …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information

Town of Putnam – Accounting Records and Reports (2022M-188)

… – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … town putnam audit records reports …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188

Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)

… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the collection and enforcement of unpaid parking tickets. …

https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30

City of Olean – Budget Review (B1-13-2)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. The City has made good progress in …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… unaware that two bank accounts existed and had $710,000 on deposit. The Town Board (Board) has not received financial … take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Lansing Central School District – Procurement (2021M-213)

… for goods and services to State contracts and contracts bid by other governments. District officials generally agreed … our findings and recommendations and indicated they will take corrective action. Appendix B includes our comment on an …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213

Village of Endicott – Budget Review (B4-13-8)

… projections in the tentative budget for the general, electric, library, and parking funds are reasonable. The …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. … verify that the Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four of these purchases. The Board did not ensure that …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Village of Depew – Internal Controls Over Capital Projects (2013M-29)

… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background … four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 … Findings We found significant problems with the accounting for and reporting of capital project activity and the use of …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29

State Comptroller DiNapoli Releases School District Audits

… did not implement the faculty auditor’s recommendations. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

Cohoes Public Library – Governance and Operations (2015M-259)

… January 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves … Cohoes Public Library Governance and Operations 2015M259 …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

Town of Crawford – Town Clerk (2021M-82)

… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner . … audit and investigation, the former Clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing . In August …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

Town of Mohawk – Records and Reports (2013M-113)

… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund … prepared using the inaccurate and incomplete accounting records. Key Recommendations Ensure that the accounting …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113