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Cincinnatus Central School District – Procurement (2021M-111)
… during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service providers on average for 11 years each, including a legal firm used for 23 years, without seeking any competition to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Plainville Fire District – Board Oversight (2021M-91)
… develop multiyear financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Its population is approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Franklin County Probation Department – Restitution Payments (S9-20-13)
… report - pdf] Audit Objective Determine whether the Franklin County (County) Probation Department (Department) officials … they will take corrective action. … Determine whether the Franklin County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… - pdf ] Audit Objective Determine whether the Chenango County (County) Probation Department (Department) officials enforced restitution … to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… contain significant variances between the bank balance and the recorded cash balance. The variances ranged from more … with adequate monthly reports that included cash balances and the detail of revenues received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of North East – Internal Controls Over Information Technology (2013M-31)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board … $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT service …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not … for Monroe County County services and the procurement of professional services …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials provided adequate approval and oversight of the revolving loan program. Key Findings Corporation … officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingMadison County - Claims Audit and Payment Process (2019M-142)
… are audited and approved prior to payment when required by law. Ensure all claims contain sufficient detail and …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Archived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
… enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were … customer accounts were not always assessed penalties in accordance with the Board-adopted local laws. As a result, … Ensure Board-adopted water rates are correctly setup in the billing and collection software. Generate billing …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… policy and whether claims were adequately supported, and for a valid purpose before payment. Key Findings District … or seek competitive bids for goods and services from five vendors totaling $273,497. Did not obtain written quotes for eight purchases totaling $113,399. Paid 113 food and beverage receipts totaling $3,814 without adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… complete report - pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of … written financial policies and enforce compliance with all bylaw and policy provisions. Ensure that annual and … review of bank statements and reconciliations. Ensure all claims are audited, and have documented approval prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialTown of Mount Pleasant – Financial Condition (2013M-303)
… amounts of unexpended surplus funds that the Town should maintain. Appropriate only available fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Copiague Fire District – Procurement (2020M-114)
… use a competitive process to procure goods, services or professional services or ensure no conflicts of interest existed. No competition … Officials paid the 12 providers $388,628. Required verbal or written quotes were not always obtained when goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… and has not established adequate compensating controls such as an independent claims audit function. The President …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Beekman – Misappropriation of Cash Receipts (2015M-41)
… governed by an elected five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February 2015, the former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the Town and, on March 5, was …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town 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-52