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Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated … realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… audit town lisle highway department longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized … June 1, 2013 through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster … Village of Ellenville Information Technology 2014M278 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Audit Objective Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with … (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or … Determine whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Town of Sanford – Claims Audit Process (2021M-189)
… ensured that claims were appropriately audited and approved and goods and services were received. Key Findings … did not ensure all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit … audit are presented to the Board, and only audited and approved claims are listed on abstracts of audited claims. …
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)
… The Town Board (Board) underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … zero. The same amount of taxes were unnecessarily levied in TOV funds, creating taxpayer inequities. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, … policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly … and internal controls over the billing and collection of tenant rents. Segregate duties over the billing and …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … and auditing claims – was weak and highly susceptible to errors and irregularities occurring without detection. Key … financial records and reports. Ensure that a complete list of all community development moneys is prepared, and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Boylston – Procurement (2021M-56)
… competitive methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to review the Town’s procurement policy annually, the last …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt clear professional service … Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-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-99Three Village Central School District – Financial Operations (2021M-141)
… and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through the normal 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 Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed … balance. The variances ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with adequate monthly …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… State oversight agencies. Although IDA officials disagreed with certain aspects of our findings, they generally agreed with our recommendations. Appendix C includes OSC’s comments …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, … Board has not developed policies and procedures for cash receipt and disbursement duties, and the Clerk-Treasurer’s … policies and procedures to provide guidance on cash receipt and disbursement practices, including segregating …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a … The purpose of our audit was to review the Towns financial operations for …
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)
… Otisco Fire District Financial Operations 2016M415 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… a data classification matrix that assigns the appropriate security level to each type of data, then conduct an inventory of PPSI …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207