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East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… Central School District (District) employees and Board of Education (Board) members completed annual sexual … (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 110 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-prevention

City of Watertown – Sexual Harassment Prevention Training (S9-23-3)

… report – pdf] Audit Objective Determine whether City of Watertown (City) employees and elected officials completed … (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, there was a general lack of monitoring to ensure the SHP Training was completed by all employees and …

https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3

Schodack Central School District - Extra-Classroom Activities (2019M-85)

… treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85

Village of West Haverstraw - Summer Program (2019M-146)

… not deposit all funds intact. The Coordinator held cash to pay vendors and reimburse staff who purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146

Village of Red Hook - Procurement and Claims Auditing (2019M-100)

… did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a competitive process for obtaining professional … policy. Village officials disagreed with certain aspects of our findings and recommendations, but indicated they …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100

Town of Westford - Financial Operations Oversight (2018M-196)

… the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the Town’s financial transactions. As a result, the Town … excess costs. The Board has not performed an annual audit of the Supervisor’s records. The Supervisor did not maintain …

https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196

Bronxville Union Free School District - Procurement (2018M-46)

… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and ensured that written contracts … Consider revising the District’s purchasing policy to require competition for procuring professional services. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46

Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)

… or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by … policy. Consider revising the District’s travel policy to require members and employees to submit proof of attending and/or completing the conference …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56

Medina Central School District - Reserve Funds (2019M-165)

… officials effectively managed the District’s reserve funds. Key Findings District officials have not performed an … were not established. Key Recommendations Review reserve funds to determine whether they are necessary and reasonably funded. Ensure reserve funds are properly used. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a … totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. Enforce the … thoroughly audit credit card claims and pay charges timely to avoid late fees. …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)

… Purpose of Audit The purpose of our audit was to evaluate the … Warren County. The Company contracts with the Town to provide fire protection services to the Town’s northern …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over

Comptroller DiNapoli Releases State Audits

… in other than personal service costs. Department of Motor Vehicles (DMV): Controls over Cash Advance Accounts … apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) … An initial report, issued in March 2013, determined DOT was not collecting all unpaid lease and permit fees. At …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits

New GASB Standards

… New York State will implement Governmental Accounting … basis using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease … New York State agencies must implement Governmental …

https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards

Conclusion – Travel and Conference Expense Management

… The lack of effective controls over travel and conference expenses … expenses to occur and not be detected. The managers of each organization should implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference … The managers of each organization should implement controls that will …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusion

Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)

… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …

https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196

City of Rye – Boat Basin Fund (2013M-289)

… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289

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