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Village of Islandia – Procurement (2021M-203)
… from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Loan Payroll Deductions – Enhanced Reporting
… will list the amount to be deducted from the member’s salary on future payrolls. If the member has more than one … NYSLRS members repay loans through salary deductions Retirement Online notifies employers when …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsThree Village Central School District – Financial Operations (2021M-141)
… Properly assign administrative and user access rights to the financial software. Establish an electronic banking … $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims … 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 Sanford – Claims Audit Process (2021M-189)
Determine whether Town of Sanford Town officials ensured that claims were appropriately audited and approved and goods and services were received
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
Determine whether Town of Canajoharie Town officials properly budget for and allocate sales tax revenue
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Otselic – Selected Financial Operations (2012M-220)
… loans, preparing and collecting water billings, performing the cash receipt and disbursement functions, and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… properly accounted for. The faculty auditor did not adhere to the District’s ECA policy, which resulted in insufficient … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20East Syracuse Minoa Central School District – Information Technology (2020M-174)
… employees had unnecessary user permissions and 16 active contractor accounts were not needed, including three accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… audit of all claims prior to payment, unless allowed by Town Law to be paid prior to audit, to ensure they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of South Bristol – Financial Management (2015M-140)
… operations for the period January 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in … operations for the period January 1 2014 through May 20 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Otisco Fire District – Financial Operations (2016M-415)
… with OSC within 60 days after the close of the fiscal year. Ensure that an independent accountant performs an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Locke – Financial Condition (2020M-111)
… Town’s financial condition. As a result, it levied more taxes than necessary to sustain operations. The Board did not … expenditures, needed reserves and/or reducing property taxes. Establish budgeting, fund balance and reserve policies …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Clifton – Financial Management (2014M-217)
… deficiency of approximately $325,000 at the end of fiscal year 2013. The Supervisor did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… whether the District is providing transportation to eligible nonpublic school students. Key Findings District … whether the District is providing transportation to eligible nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning … 1, 2013 through October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of … The purpose of our audit was to assess the Boards financial planning …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Wading 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. … credit card use and monitoring. The credit card policy does not identify the number of cards to be issued or the … credit cards, when and how they can use the cards and what documentation is required. Limit the number of gasoline …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Darien – State Contract Loader Purchases (2013M-88)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or … two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project (Project). Key Findings … Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, … City properly planned and monitored the Joint Sewage Treatment Facility Capital Project Project …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99