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East Syracuse Minoa Central School District – Information Technology (2020M-174)
… Five employees had unnecessary user permissions and 16 active contractor accounts were not needed, including …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… proper District expenditures. District officials agreed with our recommendations and indicated they have taken …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of South Bristol – Financial Management (2015M-140)
… audit or cause the audit of the books and records of all Town officers and employees who receive or disburse …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The Board did not effectively manage …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Clifton – Financial Management (2014M-217)
… to examine the Town’s oversight of financial activities for the period January 1, 2013 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $1.4 million. Key Findings The … was to examine the Towns oversight of financial activities for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… did not have documentation that they were only paying for transportation for students that lived in the District. We requested documentation for 300 students. The documentation for 93 of these students …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card purchases for the … credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Darien – State Contract Loader Purchases (2013M-88)
… contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot … on State contract, and compare the vendor’s pricing with the State contract list prices, as adjusted for State …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… were due to Project delays. Key Recommendation Consult with legal counsel to determine whether some or all of the … delays can be recovered. City officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over … of duties. Ensure that AUDs are completed and filed when required. Ensure that an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Owasco – Highway Department (2020M-128)
… policy (policy) and statutes and procedures are complied with and that claims are appropriately approved and … districts and/or accounts. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Geneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. … The Authority’s low-income housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Shelter Island Union Free School District - Fund Balance (2020M-23)
… Key Recommendations Reduce surplus fund balance to comply with the statutory limit and District policy. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The …
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)
… did not: Maintain accurate accounting records. As a result, the accounting records contain significant variances …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Boylston – Procurement (2021M-56)
… procure professional services. Officials were unfamiliar with the Town’s procurement policy’s documentation …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… not adequately follow up with seven of the 14 businesses in order to verify that funds were used for the approved … are creating and retaining jobs and using loan funds in compliance with the terms of the agreements. Develop …
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)
… documentation. The School did not have written agreements with six service providers paid $43,144; had inadequate agreements with nine providers paid $267,432; and did not monitor for … for School purposes. Execute detailed written agreements with all service providers and ensure agreements are …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34