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Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Purpose of Audit The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … Town of Brasher Spending of Casino Compact Money 2013M131 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability for the cash receipts process. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the … 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the State Board of … residents of the Bayport-Blue Point School District and is governed by an elected five-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… Municipal Law section 72-g provides that, subject to the rules and regulations of the governing board of the fire department, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsTown of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. Background … The purpose of our audit was to review selected Town …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Mastic Beach Fire District – Cash Disbursements (2017M-38)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Buffalo City School District - Charter School Tuition Billing (2019M-122)
… that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings District officials … that charter school tuition billing for Public Excess Cost Aid PECA was accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Grand Island - Information Technology (2019M-34)
… policy (CUP) compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of … Town officials did not agree with certain aspects of our findings and recommendations but indicated that they plan to initiate corrective action. Appendix B includes our comments on the issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34The Academy Charter School - Credit Card Expeditures (2019M-80)
… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… totaling $40,610. Service records were not available for 10 students. As a result, we could not determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Town of Cairo - Fuel Management (2019M-150)
… or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued … for 12,571 gallons (29 percent), valued at $23,325. The fuel access keys were not kept locked or in a controlled … and procedures for tracking fuel usage to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Middleburgh Central School District - Information Technology (2019M-115)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data … these rights. In two instances, officials did not know why the users had excessive permissions. Officials did not … provide IT security awareness training to employees, and the Board did not establish a disaster recovery plan. In …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period … Orient Fire District Cash Reserves and Credit Cards 2015M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319East Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Village of Sylvan Beach – Board Oversight (2013M-34)
… 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and … Village of Sylvan Beach Board Oversight 2013M34 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 … purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop and adopt a comprehensive written fund balance policy and a plan to use surplus funds. THLDC officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the … receipts, including water and sewer rents, with limited oversight. Key Recommendations Town officials should: Ensure … 18 as they relate to conflicts of interest. Improve oversight of the Clerk’s water and sewer cash receipts and …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution totaling $1,864. The Board’s audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202