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Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not … for Monroe County County services and the procurement of professional services …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
Determine whether Washington County Local Development Corporation Corporation officials provided adequate approval and oversight of the revolving loan program
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … action. Appendix B includes our comments on issues raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, … the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the … collection process with little oversight, she was able to conceal the theft of approximately $5,620 from the Court. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232New York Mills Union Free School District – Procurement (2020M-79)
… District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … No written or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. … District officials sought competition for the purchase of good and services not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Minerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … six independent audit reports contained a finding related to the District’s unrestricted fund balance being in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Village of Dering Harbor – Board Oversight (2020M-29)
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … The Board did not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the … year, even though our Office sent out several notices to remind the Supervisor of the filing deadlines and offers …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Made 49 disbursements totaling $145,876 without adequate support (out of 63 disbursements reviewed totaling … excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
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)
… 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)
… whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments were not always accurate, approved or … officials did not ensure pay rates were accurate or that compensation was paid in compliance with employment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… personal, private and sensitive information (PPSI) on mobile computing devices (MCDs). Key Findings District … personal private and sensitive information PPSI on mobile computing devices MCDs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Somers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and … adequate controls over user accounts and software updates to help prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… and Boards of Cooperative Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. Specifically, the law requires certain information to be filed with the … Application Business Portal . Please do not submit paper forms in lieu of electronic submissions; they will not be …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include documentation …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Lindenhurst Union Free School District – Collections (2024M-24)
… without detection. We reviewed $311,876 collected by the business office from five District recreational and … totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 and 26 days after District programs recorded receipts on a transmittal form. Treasurer reports were presented to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… Key Findings District officials did not properly bill tuition for nonresident foster care students enrolled at … foster care bills and establish procedures to help ensure tuition bills are accurately prepared, calculated and issued. Consult with the District’s legal counsel to determine the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing