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Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s … follow the requirements of GML Article 18 as they relate to conflicts of interest. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Clymer Central School District – Payroll (2023M-168)
… pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total of $4,792 for … not authorized by the Board of Education (Board) and paid 16 employees perfect attendance awards totaling $2,550 that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a thorough claims audit to ensure disbursements are supported and for appropriate and …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Eaton No. 1 Fire District – Board Oversight (2024M-4)
… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 through … in a timely manner. Perform an annual audit of the Secretary-Treasurer’s records. Ensure claims are supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… established long-term capital and financial plans to address the Town’s Highway Department equipment and … capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them . As a result: 10 of the 15 pieces of major …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Brocton Central School District – Financial Management (2023M-44)
… the Brocton Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $1 . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 students. For 2017-18, the District paid 15 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. Key … of funds and discontinue allowing vendors to access the bank accounts. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Town of Plymouth – Employee Benefits (2023M-176)
… accurately recorded Highway Department (department) leave and properly paid separation payments. Key Findings … paid for holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that accruals are … accurately recorded Highway Department department leave and properly paid separation payments …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… complete report – pdf] Audit Objective Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… foster care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… and determined that: 73 claims totaling $9.8 million had one or more deficiencies, including confirming purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling $9.2 million (45 … processed) were not properly audited and approved prior to payment. As a result, there was an increased risk that … are audited and approved by the claims auditor prior to payment, and that BOCES claims are audited by the Board or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … help ensure all weighing and measuring devices are tested in accordance with Agriculture and Markets regulations. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Lake George Fire Company - Cash Receipts (2015M-216)
… April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake … to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors elected by … and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialTown of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the … Board did not receive complete and accurate information to monitor the Town’s financial operations and to assess the Town’s financial condition. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301