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Town of Friendship – Justice Court Operations (2021M-15)
… - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … Determine whether the Town of Friendship Town Justices properly collected recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Tonawanda City School District - Procurement (2023M-108)
… (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required … or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Greenville Fire District – Investment Program (2023M-106)
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the District’s investment program, Solicit … options. Key Recommendations Develop written procedures for the investment program’s operation consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Shenendehowa Central School District – Longevity Payments (2023M-165)
… As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… – pdf] Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education … Determine whether the Raquette Lake Union Free School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Argyle – Water Billing and Collections (2023M-148)
… accounts. Ensure water billing rates are formally adopted by the Board. Periodically review outstanding unpaid water …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Fishers Island Union Free School District – Website Transparency (2023M-28)
… – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) website provided … audit fishers island school website transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did not ensure applicants provided documentation …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Lansing Fire District – Investment Program (2023M-62)
… solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation Develop, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 45 total individuals we tested (26 selected employees and all 19 elected officials), six employees or 23 percent of …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims … did not audit and approve any of the District’s health insurance claims and Medicare reimbursement payments, which … Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Wainscott Common School District - Financial Condition (2018M-237)
Determine whether the Board and District officials effectively managed general fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials did … contracts and price comparisons. Ensure compliance with all DASA requirements. School officials generally agreed with … and services and ensured compliance with the Dignity for All Students Act DASA …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… collection of issued parking tickets. Determine whether Justice Court (Court) collections were recorded and reported … late fees only upon receiving written approval from the Justice. Correct the bail account financial records. Village …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Wainscott Common School District - Claims Auditing (2018M-240)
… complete report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims … supported. Key Finding We found no evidence that the Board, as a whole, performed a thorough audit of claims … also ensured that the procurements and claims adhered to all District policies and procedures. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… The third-party administrator (administrator), and three utility vendors, who disbursed $488,545 during the audit … Recommendations Discontinue allowing the administrator and utility vendors from having direct access to a District bank … of dental claims and initiate and disburse funds for all utility payments. Ensure that all claims are adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Determine whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 percent of its revenues … and segregate incompatible financial duties to ensure all transactions are legitimate and accurate. Establish and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Hendrick Hudson Central School District - Financial Condition (2019M-24)
… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Remsen Central School District - Claims Audit Process (2019M-86)
… for audit and approval before payment. Ensure each claim is accurate, properly supported, for a valid purpose and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Richfield Springs Central School District - Fixed Assets (2019M-140)
… followed. Out of 206 fixed assets reviewed, 64 were unable to be located, 39 were not recorded in the master inventory … asset tag numbers. Out of 158 fixed assets listed as being disposed, 143 lacked detailed supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140