Search
Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… not properly record and account for all capital assets. As a result, the Village has an increased risk its assets could … detection. The Board of Trustees (Board) did not adopt a written capital asset policy or conduct periodic … action. Appendix B includes our comment on an issue raised in the Village’s response letter. … audit village port …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Lake Luzerne – Procurement (2022M-95)
… agreed with our recommendations and indicated they planned to initiate corrective action. … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Albany County – Sexual Harassment Prevention Training (S9-23-05)
… action. Appendix B includes our comments on issues raised in the County’s response letter. … audit statewide county …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… buyout requirements. Key Recommendations Perform a cost-benefit analysis and review the District’s eligibility … requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the … by the District’s same health insurance plan through a spouse or parent employed by the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Middleburgh – Claims Audit Process (2023M-56)
… audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been … $340,204 we found: The Board approved all claims without a thorough and deliberate review. 11 debit card purchases … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Saratoga County – County Bridge Maintenance (S9-13-7)
… January 1, 2007, to December 31, 2011. Background The County covers 810 square miles and has approximately 220,000 residents. The County is governed by a 23-member Board of Supervisors. The County’s budgeted expenditures totaled $233 million in 2012. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… overtime and call-in hours. Timekeeping and leave accrual records were not always clear and accurate, and timecards … controls. Maintain detailed, accurate timekeeping records. Review leave accrual balances for accuracy and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andHarford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Glenham Fire District – Cash Disbursements (2016M-380)
… Key Findings Claims were paid before the Board reviewed or approved them. Four claims totaling $2,267 did not have … individual claims and ensure they do not contain sales tax or other unnecessary charges. … Glenham Fire District Cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, written multiyear financial or capital plan … and sewer services, rates would initially increase from a combined $320 per year to about $950 per year to finance …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. The Town is governed by … collective bargaining agreement. Key Recommendations Adopt a leave policy that provides specific guidance for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Franklin – Financial Condition (2018M-8)
… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by … Reduce the Town’s reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… accessible height. 22 components at the Town Hall, such as a wider accessible route at the main entrance ramp where the … 15 components at the Public Safety Center, such as a portion of service counters at an accessible height. Four … physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Hammondsport Central School District – Investment Program (2024M-63)
… for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63