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Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… for the 2014-15 fiscal year totaled approximately $8.56 million. Key Findings Software inventory lists were …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … Key Findings The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… has not developed procedures to segregate the collecting, recording, and reconciling of School meal and field study …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Stockport – Disbursements (2013M-216)
… as voided checks. Key Recommendation Ensure all check numbers are accounted for, and all checks issued are listed …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie … worked overlapping hours at the District and at another school district. District officials do not adequately monitor … Buffalo City School District Oversight of Field Activities at the Service …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… 2014. Background The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West … Hornellsville within Steuben County. The District, which is governed by an elected five-member Board of Education, … District officials did not designate an administrator who is independent of the financial recordkeeping system. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Mentz – Board Oversight (2016M-403)
… to evaluate the Board's oversight of financial operations for the period January 1, 2013 through September 6, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $876,000. Key Findings The … The Board adopted budgets that overestimated expenditures for the town-outside-village highway fund, and the 2016 tax …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… are approximately $22.4 million. Key Findings The District does not have written policies or procedures to address the … and monitoring of leave accrual records. The District does not have policies regarding acceptable computer use, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population of approximately 1,810. The Village is governed by a five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of New Lisbon – Financial Oversight (2013M-12)
… The Clerk also performed all aspects of collecting and recording taxes and fees paid to her office. All of these …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and selected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… and water funds. Key Findings Aggregated purchases for heating oil and diesel fuel were not competitively bid as …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North East – Internal Controls Over Information Technology (2013M-31)
… 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Chenango County Probation Department – Restitution Payments (S9-20-3)
… to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Franklin County Probation Department – Restitution Payments (S9-20-13)
… to enforce and monitor restitution obligations. 16 of the 30 restitution orders we reviewed had uncollected … make reasonable efforts to locate victims promptly. None of the 26 outstanding checks totaling $2,918 were properly …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Saratoga County Probation Department – Restitution Payments (S9-20-12)
… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringFonda-Fultonville Central School District – Reserves Management (2021M-157)
… the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The … a written plan for future funding and use of reserve funds and ensure amounts are necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Cincinnatus Central School District – Procurement (2021M-111)
… average for 11 years each, including a legal firm used for 23 years, without seeking any competition to confirm the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111