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Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… properly accounted for or deposited in a timely manner. Late fees were not always properly assessed and collected. … for, received and deposited in a timely manner and late fees are properly assessed and collected. Monitor active …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… officials established adequate controls over non-student network user accounts to help prevent unauthorized use, … BOCES officials did not establish adequate controls over network user accounts. As a result, BOCES has an increased … risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Village of Madison - Collections (2023M-160)
… – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited … recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for … balances. Officials did not perform reconciliations of water and ambulance receivable accounts and the Board did …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… Town of Southampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … proper and supported. Key Findings Town officials ensured the CPF collections we examined were properly supported, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… totaling $145,164 for nonresident homeless students during the audit period because the Superintendent was not aware that the District could … officials did not establish policies and procedures to ensure State aid was claimed for nonresident homeless …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… complete report – pdf] Audit Objective Determine whether the William Floyd Union Free School District’s (District) … were appropriate and secure. Key Findings While the bank transactions we reviewed were appropriate, the Board … The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingTown of Worcester – Claims Audit (2022M-145)
… complete report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit … and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town expenditures and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… complete report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of … and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three … operations, and the public did not have an opportunity to exercise its rights as provided in General Municipal Law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… complete report – pdf] Audit Objective Determine whether the Clerk-Treasurers accurately and completely accounted for, … financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a … . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… complete report – pdf] Audit Objective Determine whether the Tompkins County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… complete report – pdf] Audit Objective Determine whether the Wyoming County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… written policies and procedures for processing payroll and maintaining leave time accruals, resulting in … cash receipts. Key Recommendations Establish comprehensive payroll processing policies and procedures. Establish …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key … by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Haldane Central School District - School District Website (S9-19-32)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32School District Physical Education Compliance (2018-MS-3)
… districts that we audited provide physical education (PE) classes consistently with the regulations of the … Key Findings None of the districts fully complied with PE requirements mandated by State Education Law and … As a result, not all students are receiving the minimum PE required. Nine of the 10 districts audited did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Town of Preston - Financial Management (2018M-81)
… balance was nearly four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During … fund balance was 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Sidney Central School District - Financial Management (2019M-243)
… officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The … year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Town of Oxford – Procurement (2024M-88)
… competitive process when purchasing goods or services, as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financial