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Village of Unadilla – Procurement (2022M-182)
… of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village … was not sought for: Any of the five purchases subject to competitive bidding requirements during the audit period … 10 purchases totaling $57,898 which were subject to the procurement policy. Insurance coverage and …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… were not processed in accordance with the Company’s accounting manual. These disbursements had one or more issues, such as … Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements are adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Town of Greig – Long-Term Planning (2023M-13)
… fund balance and reserve policy. Town officials agreed with our recommendations and have initiated, or they plan to …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… [read complete report – pdf] Audit Objective Determine whether North Collins … are adequately accounted for and would be detected if lost, stolen, misused or if they became obsolete. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentClarendon Fire Company – Financial Activities (2023M-50)
… $86,208, were not reported to the Board, as required. Credit card payments, totaling $24,552, were not properly supported, … card bills late . As a result, the Company incurred late fees and interest charges, totaling $1,157. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Homer – Non-Payroll Disbursements (2023M-63)
… procedures to detect and prevent duplicate payments from occurring. Conduct or ensure an annual audit of the Supervisor’s records and reports was performed, as required. Key Recommendations Segregate non-payroll … appropriate. Annually audit the Supervisor’s records, as required. Town officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) and … audit school blind brookrye …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersMexico Academy Central School District – Procurement (2023M-75)
… District (District) officials used a competitive process to procure goods and services not subject to competitive … from nine vendors. Key Recommendations Periodically issue requests for proposals (RFPs) to solicit competition … using a sole source provider. District officials agreed with our findings and indicated they will develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Schenectady City School District – Math Workbook Inventory (2023M-65)
… District officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a … Key Recommendations Maintain comprehensive inventory records of all workbooks. Adopt an adequate inventory policy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… Objective Determine whether the Town of Vestal (Town) former police chief’s (former chief) separation agreement and related “severance” … paid severance payments totaling $229,251 to the former chief pursuant to a separation agreement the Town … Determine whether the Town of Vestal Town former police chiefs former chief separation agreement and …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… has multiyear financial and capital plans. Key Findings We project that 2018 sewer district expenditures will exceed the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… fuel inventories. Key Findings District officials: Did not use competitive methods to select nine professionals … and diesel fuel inventories, respectively, totaling $4,433. Expenses for cell phones totaling $7,250 (23 percent) … Revise the District’s policy to indicate which and when competitive methods will be used for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… goals. Officials monitored projects to ensure goals were met and the Board took action when goals were not met. Key … goals. Key Recommendations The Board should: Monitor the new project evaluation and assistance framework (framework) and provide a standard exemption policy. Ensure projects are approved with measureable goals …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town Supervisor … The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain … Town Board Board provided adequate oversight of the disbursement process Determine whether the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87East Islip Union Free School District - Financial Condition Management (2020M-24)
… million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 … an unassigned fund balance at a level that complies with the statutory limit. Develop and adopt budgets with … B contains our comment on an issue raised in the District response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… facilities. Specifically: 36 components at the Village Hall, such as the required number of accessible parking … at the Library, such as interior doors that can be opened with no more than five pounds of force and with … accessible parking space. Seven components at the Building Department, such as an accessible main entrance. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… complete report – pdf] Audit Objective Assess whether the City of Long Beach (City) officials could take additional … provided at selected City facilities. Key Findings Of the 500 applicable physical accessibility components … additional steps to increase physical accessibility at the selected facilities. Specifically: 61 at the City Hall, …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Greenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… Clifton Park (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … of Clifton Park Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27