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Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Industrial Development Agency (CIDA) properly approved and monitored projects. Key Findings The Board did not … by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s annual report was … all active projects to determine whether job creation and/or retention goals are being met. Post required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… complete report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed his financial duties. Key Findings The Supervisor did not adequately perform his financial duties. The Supervisor did not: Maintain accurate accounting records. …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Boylston – Procurement (2021M-56)
… to obtain purchases totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to … annually, the last time the Board reviewed the policy was in 2012. The procurement policy does not require Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… oversee the procurement of professional services. As a result: The Authority did not require and review detailed … chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt clear professional service … Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … Determine whether Washington County Local Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… properly approved and for School-related purposes. Key Findings The Board did not adopt or enforce adequate … which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, and adopt … corrective action. Appendix B includes our comments on issues raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Town of Rosendale – Justice Court (2014M-232)
… 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232New York Mills Union Free School District – Procurement (2020M-79)
… of good and services not subject to competitive bidding. Key Findings District officials did not always seek … goods and services from 13 vendors who were paid $73,032. Key Recommendations The purchasing agent should oversee the … corrective action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Minerva Central School District – Financial Condition Management (2020M-60)
… financial condition. Key Findings District officials can do more to effectively manage the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Exeter – Records and Reports (2015M-23)
… 2014 budget appropriations were approximately $659,000. Key Findings The Board did not ensure the Supervisor … records during our audit period because it relied solely on its trust of the Supervisor. Key Recommendations Ensure that the Town’s accounting records …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Eaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… or ensure that authorized disbursements were supported and for appropriate District purposes. As a result, District … excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Clymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… personal, private and sensitive information (PPSI) on mobile computing devices (MCDs). Key Findings District … personal private and sensitive information PPSI on mobile computing devices MCDs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… any eligible claims for reimbursement. Except as specified in Appendix B, District officials agreed with our … action. Appendix C includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Somers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m