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South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… policies and procedures were not adopted. Existing bylaw provisions were not enforced. Adequate accounting and … bylaws and financial policies. Comply with existing bylaw provisions. Annually audit the Treasurer’s books and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … lacked guidance to adequately perform financial duties and thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without authorization and …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Village of Greene – Investment Program (2023M-112)

… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Town of Baldwin – Claims Auditing (2023M-113)

… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately … when procuring goods and services. Ensure each claim has sufficient supporting documentation before …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and … period, we reviewed 10 deposits totaling $41.7 million. All 10 deposits we reviewed were properly receipted, … we reviewed 36 disbursements totaling $7.3 million. All 36 disbursements were adequately supported and approved …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… of Southold (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that … Town of Southold Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Village of Unadilla – Procurement (2022M-182)

… report – pdf] Audit Objective Determine whether Village of Unadilla (Village) officials used a competitive process to … (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, Village … totaling $440,056. By not seeking competition, the Board of Trustees (Board) has less assurance that the Village …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… – pdf] Audit Objective Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized. Key Findings Company disbursements were not always supported or authorized … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Town of Greig – Long-Term Planning (2023M-13)

… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Clarendon Fire Company – Financial Activities (2023M-50)

… pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and disbursements were properly … approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always … audit clarendon fire company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Town of Homer – Non-Payroll Disbursements (2023M-63)

… disbursements. As a result, Town officials made duplicate payments totaling $79,806, and the Town has an increased risk that errors or irregularities could occur and remain undetected and … established. Establish procedures to detect and prevent duplicate payments from occurring. Conduct or ensure an …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… to the New York State Education Department (SED) for approval. As a result, officials created a risk that SED … for the Commissioner of Education’s (Commissioner) approval. Six change orders totaling $155,173 were approved … orders to ensure the District submits change orders for approval from the Commissioner. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Mexico Academy Central School District – Procurement (2023M-75)

… bidding. Key Findings District officials did not always seek competition when purchasing goods and services as … the most prudent and economical manner. Officials did not: Seek competition when procuring professional services for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75

Schenectady City School District – Math Workbook Inventory (2023M-65)

… Key Findings District officials did not maintain adequate inventory records and ordered excessive quantities of … Officials did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… Determine whether the Town of Vestal (Town) former police chief’s (former chief) separation agreement and related “severance” payments … paid severance payments totaling $229,251 to the former chief pursuant to a separation agreement the Town entered … the Town of Vestal Town former police chiefs former chief separation agreement and related severance payments …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

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