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Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six … Railroad employees received costly payments due to long-term practices related to Hours of Service that may have been avoidable. For …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … several other municipalities, told us that it is difficult to dedicate time to update the prior years’ accounting records. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… July 1, 2013 through November 30, 2014. Background The Commack Union Free School District is located in the Towns of … and that adequate fuel inventory records are maintained. … Commack Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryCandor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … $12.5 million. Key Findings The District does not have written policies for adding, deleting or modifying …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Minetto – Information Technology (2022M-9)
… did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts … Provide periodic IT security awareness training to all personnel who use Town IT resources. Ensure user accounts …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9X.3 Overview – X. Guide to Vendor/Customer Management
… A of this chapter provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide … B of this chapter provides the agency with guidance on how to request vendors be registered in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesPlainville Fire District – Board Oversight (2021M-91)
… resolution that allowed the District Treasurer (Treasurer) to pay all recurring expenditures without the Board’s prior … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund … each year, as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… CIDA’s annual report was accurate before submitting it to State oversight agencies. Key Recommendations Approve … information on CIDA’s website. Submit accurate reports to State oversight agencies. Although IDA officials disagreed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
Determine whether the Town of Shelby Town Supervisor Supervisor adequately performed his financial duties
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Pharsalia – Board Oversight (2018M-59)
… investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Madison County - Claims Audit and Payment Process (2019M-142)
… that 121 claims totaling $752,749 lacked adequate support or documentation showing receipt of goods or services. In addition, claims totaling $1.3 million were … and recommendations, but indicated they have initiated or planned to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Shelter Island Union Free School District - Fund Balance (2020M-23)
… the statutory limit by at least 5.4 percentage points from fiscal years 2015-16 through 2018-19. Annual budgets … appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a result, $1.7 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Wading River Fire District – Gasoline Credit Cards (2017M-5)
… a district corporation of the State, distinct and separate from the Towns of Riverhead and Brookhaven, in Suffolk …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Geneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … exceeds the policy’s overnight cash level. Access rights to the housing software and accounting system are not … of the process. Update the overnight cash level policy to clearly define the maximum amount to be held before …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Chestertown Fire District – Claims Processing (2016M-387)
… a district corporation of the State, distinct and separate from the Town of Chester in Warren County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Putnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important data loss and a serious interruption in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. During fiscal years 2018 …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key … that the District may overfund reserves which can result in higher than necessary real property tax levies. Key … and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157