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Town of Ticonderoga – Financial Records and Reports (2015M-301)
… approximately $8.4 million. Key Findings The Supervisor’s clerk did not maintain complete, accurate and timely accounting records and the Supervisor did not provide … oversight of the clerk’s accounting duties or appropriate training for the clerk. The Town’s accounting records did not …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Elmira – Financial Condition (2015M-226)
… financial condition of the town-wide general fund and the traffic district fund, both of which have fund balance …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2015 through April 29, 2016. Background The … The purpose of our audit was to review the Towns financial operations for the period January 1 2015 through April 29 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Alfred – Incompatible Duties (2021M-99)
Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed and the Town Board Board and Supervisor properly monitored the bookkeeper
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… oversight over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not provide adequate … or actively oversee the procurement of professional services. As a result: The Authority did not require and …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with … 2018 and 2019 annual financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired … in the accounting records. The Supervisor should attend and require the bookkeeper to attend training to …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Sanford – Claims Audit Process (2021M-189)
… $5,010 in fuel costs if they had used the State contract pricing option. Key Recommendations Audit and approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Owasco – Highway Department (2020M-128)
… totaling $349,824 that did not have an approved purchase order (PO) request (requisition); 599 claims totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128East Syracuse Minoa Central School District – Information Technology (2020M-174)
… complete report - pdf ] Audit Objective Determine whether East Syracuse Minoa Central School District (District) … Determine whether East Syracuse Minoa Central School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… and in a timely manner. Three of the seven fundraising events reviewed, which prevented District officials from … documentation for all ECA club collections and fundraising events. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, including core …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… (Corporation) officials provided adequate approval and oversight of the revolving loan program. Key Findings … Corporation officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a commercial …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Key Findings The Board did not properly approve or monitor its projects. The Board did not verify job creation … prior to approving them. The Board did not properly monitor projects to determine whether project goals were … that include measurable goals in project agreements. Monitor all active projects to determine whether job creation …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectSomers Central School District – User Accounts and Software Updates (2021M-153)
… information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… would have realized revenues totaling $93,966 (50 percent of the Medicaid reimbursements). Between July 1, 2020 and … However, officials did not provide the vendor with all of the documentation needed for the vendor to properly file …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… their possession, to help ensure the proper safeguarding of PPSI on MCDs. Fourteen of the 20 District-owned MCDs we examined contained PPSI that … an ongoing basis. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andCohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible students, or 13 percent of the eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107