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Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored … of Fire Commissioners Board monitored financial activity and ensured appropriate records and reports were maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Brushton-Moira Central School District – Tuition Billing (2023M-158)
… the District’s legal counsel to determine the appropriate course of action regarding the District’s billing errors. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Village of Afton – Claims Auditing and Disbursements (2023M-177)
… Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings The … payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… [read complete report – pdf] Audit Objective Determine whether … audio equipment, tools, data storage devices and a gaming console. In addition, we reviewed capital asset …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalSouth Kortright Central School District – Claims Audit (2023M-69)
… solicited for seven professional service providers and the insurance provider that were paid a total of $205,042 during … to verify compliance with the District’s procurement policy. Key Recommendations Ensure the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… $471,156. Safeguard the purchasing agent’s electronic signature. Key Recommendations Comply with purchasing … the purchasing agent maintains custody of his electronic signature and directly supervises the purchase order approval process when others use his signature. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chatham Central School District – Financial Management (2023M-11)
… report – pdf] Audit Objective Determine whether the Chatham Central School District (District) Board of Education … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for the period March … is located in the Town of Blooming Grove, Orange County, and has a population of approximately 5,900. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mRensselaer County – County Bridge Maintenance (S9-13-6)
… operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for the maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollState Comptroller DiNapoli Statement on MTA 2023 Budget
… MTA today is balanced using $600 million in undetermined funding or MTA actions. Using as-yet unspecified means to … MTA’s revenue shortfall increases pressure to find added funding from public coffers and for the MTA to better account … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetHorseheads Central School District – Network Access Controls (2021M-127)
… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127New Hartford Central School District – Payroll (2021M-149)
… ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with … clerk who could add new employees to the financial system and was responsible for adding and changing salaries and pay …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Wyoming County Probation Department – Restitution Payments (S9-20-4)
… As a result, some victims may not be receiving payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Six of the 24 … up on and officials did not always make reasonable efforts to locate victims promptly. In addition, officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Pompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board properly established and managed capital reserve funds ensured records were audited and annual reports were filed timely
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Putnam County Probation Department – Restitution Payments (S9-20-2)
… Determine whether the Putnam County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Orange County Probation Department – Restitution Payments (S9-20-1)
… Determine whether the Orange County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home