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Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over … million. Key Findings County and Department officials had not established an adequate system of internal controls over … assessment of DWI fees to ensure that Department employees have adequate and specific guidance in determining the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy … who are between the ages of three and five years. In addition to this cost-based program, Manual Therapy … 2014, we identified $818,286 in reported costs that did not comply with the requirements in the RCM, as follows: …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualContract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine if the Metropolitan Transportation Authority … MWBE reporting by the MTA and found that the Authority had not shown its goals were reasonable; consistently fell short … weaknesses in controls over MWBE reporting continue and have resulted in inaccurately reported MWBE utilization …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesEast Meadow Union Free School – Overtime (2022M-118)
… (Department) overtime. Key Findings District officials did not properly approve, monitor and control overtime worked by … employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … before all overtime was worked; therefore, employees may have worked unnecessary overtime. As a result, the increased …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … As a result, taxpayers and interested parties could not assess the Village’s financial operations to make … agreed with our recommendations and indicated they have taken or will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Tuckahoe Common School District - Financial Condition (2018M-191)
… balance from fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191William Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … $222.9 million. Key Findings District officials did not adequately segregate payroll duties or establish … controls over the payroll process. The District does not have adequate procedures in place to ensure overtime is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Key Findings Department and Division officials did not ensure: Clerk duties were adequately segregated or … all payments received. Audit trail reports were reviewed to ensure that unauthorized changes were not made to payee … County officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 20 total … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… technology purchases. Key Finding District officials did not submit SSBA allocation claims totaling $1.35 million, related to eligible technology purchases made during fiscal years … District officials agreed with our recommendations and have initiated corrective action. … Determine whether North …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actFine Fire District – Board Oversight (2023M-81)
… were maintained. Key Findings District officials did not adequately monitor financial activities or maintain … reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … officials generally agreed with our recommendations and have indicated they plan to take corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … approximately $1.3 million. Key Findings The Board did not develop reasonable budget estimates for the general … at December 31, 2012. The Board and Town officials have not developed a comprehensive multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Omni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Omni Childhood … through financial information reported on CFRs. In addition, Omni shares services, building space, and … 2015, we identified $1,588,037 in reported costs that did not comply with the requirements in the RCM and the CFR …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualVillage of Warsaw – Justice Court Operations (2021M-214)
… deposited, reported and remitted fines and fees, they did not maintain accurate records and reports. The Justices … records, the Justices cannot ensure that all pending bails have been appropriately resolved. Did not properly monitor … our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214North Tonawanda City School District – Information Technology (2023M-102)
… (District) officials properly secured user account access to the network and managed user account permissions in … account permissions in the financial application but did not properly secure user account access to the network or … agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Smithtown – Departmental Operations (2017M-66)
… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process within the Pupil … process for processing special education claims but have not formally documented their procedures in writing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsSauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $20 million. Key Findings District officials have not developed a long-term financial plan to maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice established adequate … surcharges to the JCF. Key Findings Although the Justices have submitted all monthly reports to the JCF in a timely manner, the Justices did not always remit the reported moneys to the Treasurer in a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160