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Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… or quotes for professional services is required. Bid specifications for equipment costing $170,470 may have been … the procurement of professional services. Ensure that bid specifications are written to encourage competition from …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Carle Place Union Free School District – Payroll (2016M-69)
… Finding Although the payroll clerk performs procedures to double check her own work, the review process should involve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69White Plains City School District – Procurement of Professional Services (2014M-240)
… audit was to review the District’s process and procedures for procurement of professional services for the period July … 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. … and applicable laws and regulations. Ensure claims are supported with detailed documentation attached to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Morris – Board Oversight (2013M-75)
… for the period January 1, 2012, through February 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. … members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Town of Schroeppel – Cash Disbursements (2014M-296)
… the Town’s controls over cash disbursements for the period January 1, 2013 through March 31, 2014. Background The … examine the Towns controls over cash disbursements for the period January 1 2013 through March 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through … trucked-in for treatment and disposal. The Administrator has not periodically sampled and conducted all required …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Port Dickinson – Financial Condition (2014M-154)
… of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is governed … cover appropriations. Village officials have not developed a long-term financial plan. Key Recommendations Do not continually rely on one-time revenue sources, such as …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Ulster – Fire Protection Services (2015M-177)
… a population of approximately 12,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Tyrone – Financial Management (2014M-343)
… The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is governed by … The Town should avoid relying on surplus fund balance as a revenue source to finance recurring expenditures, which … Perform an annual audit or hire an independent auditor to do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
Pocatello Fire District Board Oversight and Treasurers Records and Reports 2016M301
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsWestern Sullivan Public Library – Library Operations (2015M-156)
… 27, 2015. Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the … The Library, which operates three library buildings, is governed by a nine-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156City of Geneva – Financial Management (2015M-105)
… $24.2 million. Key Findings The City Manager did not use historical trends or prior year amounts when producing … realistic estimates of revenues and expenditures based on historical trends and future projections. Continue to reduce …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Rye City School District – Payroll and Leave Accruals (2016M-169)
… evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all … Rye City School District Payroll and Leave Accruals 2016M169 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Tonawanda City School District – Financial Management (2016M-370)
… of our audit was to evaluate the District’s financial management practices for the period July 1, 2012 through July … Tonawanda City School District Financial Management 2016M370 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… all services provided to districts are properly billed and use a consistent billing method to bill for the servic …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalLocust Valley Central School District – Competitive Quotes (2016M-131)
… Central School District is located in the Town of Oyster Bay, Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Cambridge – Payroll (2015M-74)
… not adequately segregated. The Board did not establish, document and approve pay rates for all employees, and some …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial condition for the period January 1, … Town of Bainbridge Financial Management 2016M332 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… through August 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of … Village of Sandy Creek Cash Receipts and Disbursements 2017M36 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36