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Beacon City School District – Claims Auditing (2016M-20)
… $66.3 million, respectively. Key Findings The Board did not develop a comprehensive job description that outlines the … and requirements of the claims auditor. The Board did not provide purchasing policies for the claims auditor to use … claims auditor did not ensure that sufficient funds were available on open purchase orders when approving claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Ilion – Information Technology (2015M-34)
Village of Ilion Information Technology 2015M34
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… adequate budgets. Key Findings The former Supervisor did not maintain timely, complete and accurate accounting records … and disbursements totaling more than $6.4 million were not recorded, and bank reconciliations were not completed. Monthly financial reports were not provided to …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… water system, as indicated by the master meter readings, with the water billed to the Village’s customers. Key … for periodically reconciling the amount of water produced with the amount billed. … Village of Coxsackie Financial …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityLong Lake Central School District – Payroll (2016M-90)
… of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 … November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Town of Hamburg - Finance Office (2023M-109)
… purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The Town … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made improper, questionable and/or unsupported payroll payments totaling more than $19,000 to the former …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109City of Salamanca – Employee Benefits (2023M-96)
… [read complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly … of salary payments. Key Recommendations Review the contents of the City Charter (Charter) in its entirety, …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96State Agencies Bulletin No. 2158
… no further action is needed. If the agency address is not correct, agencies must email [email protected] … Control-D Reports: The following Control-D report will be available for agency use: NPAY529 (AGENCY’S ADDRESS LISTING ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures … outlining their job duties. Reviewed remittances were not properly documented by both parties. Duplicate … from the student treasurers and faculty advisors were not provided. The student treasurers’ records were lacking …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Painted Post – Board Oversight (2017M-92)
… Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 … to conduct the audit. … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) … review bank and investment statements and canceled check images. The Board also did not obtain an annual independent …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ocean Beach – Credit Card Usage (2022M-206)
… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… more than $810,000 in unauthorized payments. The Board has not established a thorough claims audit process and … duties of Treasurer between them. District officials have not established sufficient controls over the procurement of …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingNewark Valley Central School District – Procurement (2022M-60)
… officials obtained a credit for this amount from the vendor. Seek competition for four of five professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, … of Directors, entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation … million since 2014. Key Findings Land Bank officials do not adequately monitor aspects of performance such as the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… All Business Units can also review the M171 report available through the SFS to determine if any payments they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 … with combined purchase prices of approximately $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… $83,000 of Village funds prior to detection. The Board has not established written financial policies and procedures to … duties without oversight. The Board and Mayor did not ensure that the necessary supporting documentation was … claims were for valid Village purposes. The Treasurer did not keep complete and accurate financial reports, perform …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349