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Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77York Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Village of Madison - Collections (2023M-160)
… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… report – pdf] Audit Objective Determine whether Town of Southampton (Town) officials properly administered the … Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved and correctly paid. Specifically: Of the 82 deposits totaling $224.4 million made to the CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, … records. BOCES officials disagreed with certain aspects of our findings in our report, but indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were … the Board and District officials did not ensure check signings and banking transactions were secure. The … to affix her signature to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key … did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Educational Services (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and account for all capital assets and have not conducted … Educational Services BOCES officials properly monitored and accounted for capital assets …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Stafford – Capital Projects (2024M-17)
… [read complete report – pdf] Audit Objective Determine whether the Town of … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… complete report – pdf] Audit Objective Determine whether the Tompkins County (County) Department of Weights and Measures (Department) completed required … and whether complete records were maintained. Key Findings The Department did not complete all required testing of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… are at increased risk of paying more than necessary for goods and services. Specifically: Seven of 123 devices … the Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an … water totaling 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000. The Authority did … where significant discrepancies exist and correct issues in a timely manner. Establish formal policies and procedures …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.5 million. Key Findings The … has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Westmoreland Central School District – State Transportation Aid (2017M-220)
… whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses … District officials did not apply for State transportation aid within one year of purchase for 18 buses purchased during … audit, the Business Manager prepared and submitted State aid forms to the New York State Department of Education for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Village of Wurtsboro – Financial Operations (2017M-71)
… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately … of $95,300 from the water fund to maintain operations in the last three years. The Mayor and Board did not …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Ethics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x 17in. paper. Conflicts of …
https://www.osc.ny.gov/local-government/resources/ethics