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Town of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … financial records and reports. Ensure that a complete list of all community development moneys is prepared, and … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Three Village Central School District – Financial Operations (2021M-141)
… and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through the normal accounts payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Alfred – Incompatible Duties (2021M-99)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the Town’s annual audit reported …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Boylston – Procurement (2021M-56)
… annually, the last time the Board reviewed the policy was in 2012. The procurement policy does not require Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of … The Authority did not require and review detailed support for County chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andWading River Fire District – Gasoline Credit Cards (2017M-5)
… was to examine the District’s gasoline card purchases for the period January 1, 2015 through June 30, 2016. … Board did not establish written policies and procedures for gasoline credit card use and monitoring. The credit card … Develop and implement written policies and procedures for the use of gasoline credit cards that specify which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … to ensure that all receipts were deposited. $4,700 in fees were waived without evidence of Board approval. $300 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of Darien – State Contract Loader Purchases (2013M-88)
… through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is governed by an elected five-member Town Board consisting …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88York Central School District - School District Website (S9-19-35)
… maintained a website but certain financial information was not posted, resulting in a lack of transparency. Information … documents to make informed decisions. Officials did not post the: Final annual budget. Budget information – with … External audit reports and corrective action plan (CAP). Officials did not prepare: A multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Personal Income Tax Refunds
… returns with refundable credits based on incorrect information 1,468 4,803,844 Taxpayer failed to claim correct …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsVillage of Pelham – Information Technology (2016M-410)
… and the vendor’s responsibilities … Village of Pelham Information Technology 2016M410 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Erin – Town Clerk and Justice Operations (2016M-315)
… and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Area #6 – Patch Management – Information Technology Governance
… the network and computers have an increased risk of vulnerability to viruses and other problems because known … Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s … follow the requirements of GML Article 18 as they relate to conflicts of interest. Town officials agreed with our …
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)
… did not always record dates collections were received or deposit payments in a timely manner. Town of Riverhead … were received for seven out of 27 CPF collections. Deposit nine CPF collections totaling $5.3 million within 10 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a thorough claims audit to ensure disbursements are supported and for appropriate and …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Clymer Central School District – Payroll (2023M-168)
… pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total of $4,792 for … not authorized by the Board of Education (Board) and paid 16 employees perfect attendance awards totaling $2,550 that … for overtime work and made 12 overtime payments totaling $1,858 that were not supported with evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168