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Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… report - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and … Determine whether the Slate Hill Fire Districts District Board ensured that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of Hempstead – Budgeting (2021M-169)
… report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets … Determine if the Town of Hempstead Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Owasco – Highway Department (2020M-128)
… [ read complete report - pdf ] Audit Objective Determine whether Town of Owasco (Town) …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not … not verified. Key Recommendations Officials should: Ensure commercial loan denial letters are on file. Ensure businesses …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Owasco – Financial Management and Procurement (2021M-70)
… district funds and has multiyear financial and capital plans. Determine whether professional services and playground … fund balance and reserve levels, establish multiyear plans or ensure the proper procurement of professional … district funds and has multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… questioned whether setting goals was practical, and said it was not legally required, the Board should strive to …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mLancaster Central School District – Financial Management (2022M-37)
… the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. Did not use reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37East Rochester Union Free School District – Procurement (2022M-56)
… Audit Objective Determine whether East Rochester Union Free School District (District) officials procured goods and … Determine whether East Rochester Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… Board and officials properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor projects. Therefore, the Board could not effectively evaluate projects or hold project owners accountable. The Board did …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectVillage of Greene – Investment Program (2023M-112)
… period, the Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, … review the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… considered other available investment options, BOCES may have earned $448,000 in investment income, or $343,000 more … a competitive yield. Prepare monthly cash flow forecasts to monitor and estimate funds available for investment. Key … rate quotes and ensure available funds are invested to benefit BOCES operations. Consider all four objectives of …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Cobleskill – Budgeting (2023M-138)
… Adopt budgets that contain realistic estimates based on available current data and historical trends. Include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Clymer Central School District – Payroll (2023M-168)
… used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total … Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Town of Worcester – Claims Audit (2022M-145)
… did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported and/or … had sales tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each … Town’s procurement policy before approving payment. Ensure that Town personnel involved in the procurement process are …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Upper Jay Fire District – Board Oversight (2023M-24)
… before payment and did not audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, … before they are paid and annually audit the Treasurer's records. Ensure all checks are signed by the Treasurer. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… pdf] Audit Objective Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) … Determine whether Greater Southern Tier GST Board of Cooperative Educational Services BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… [read complete report – pdf] Audit Objective Determine whether North Collins … are adequately accounted for and would be detected if lost, stolen, misused or if they became obsolete. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Lake Luzerne – Payroll (2022M-98)
audit lake luzerne town
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Homer – Non-Payroll Disbursements (2023M-63)
… procedures to detect and prevent duplicate payments from occurring. Conduct or ensure an annual audit of the Supervisor’s records and reports was performed, as required. Key Recommendations Segregate non-payroll … appropriate. Annually audit the Supervisor’s records, as required. Town officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63