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Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for … 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … James Fox, and two part-time Court clerks. According to the Court’s System, the Court collected 1,924 payments … and remitted moneys received. However, The Court is not reporting unresolved traffic tickets to the State’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of Smithtown – Departmental Operations (2017M-66)
… with any of the eight municipalities permitted to use Town fuel. Neither the Highway Department nor Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not keep …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… our audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through … totaled $444,000 for the general fund, $168,000 for the water fund, and $183,000 for the sewer fund. Key Finding The … not adequately monitored the financial condition of the water and sewer funds. Adequate financial reports were not …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Copiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one parts invoice where 81 parts were purchased; however, for 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Newark Valley Central School District – Procurement (2022M-60)
… complete report - pdf] Audit Objective Determine whether Newark Valley Central School District (District) officials … Determine whether Newark Valley Central School District District officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Sheridan – Disbursements (2023M-101)
… [read complete report – pdf] Audit Objective Determine whether Town of Sheridan … without detection: Of the 755 claims totaling $1.2 million reviewed, 225 totaling $590,622 lacked supporting … paid $12,858 more than the Board authorized, and the Town Clerk (Clerk) was paid an additional $12,775 to perform some …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Saranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… $4.8 million. A former Board member was not removed as a signer, and new Board-appointed signers were not added to the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… segregated. Employees were allowed personal use of Town rentals at no charge, resulting in a loss of collectible Town … delete records in the financial system and from creating rentals for themselves. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Charter School of Educational Excellence – Information Technology (2023M-174)
… 125 users of the cloud-based Student Information System (SIS) had excessive or unnecessary access to view and modify …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… School purpose. In addition, the Chief Education Officer (CEO) and Chief Operating Officer (COO) have the ability to … modify or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… resources by granting unrestricted access to the financial system and online banking to a third party and by not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Rondout Valley Central School District – Fixed Assets (2023M-36)
… French horn ($22,600), 1 snowplow ($6,310) and an Internet filter ($4,320). 18 fixed assets with a combined cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andTown of Livonia – Justice Court (2015M-76)
… Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76