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Niagara Falls City School District – Fuel Accountability (2015M-178)

… through May 22, 2015. Background The Niagara Falls City School District is located in Niagara County. The District, … Niagara Falls City School District Fuel Accountability 2015M178 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178

Accounts Payable Advisory No. 9

… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the  Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-grid

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … from the IT and Plant Departments who work at the Service Center. Ensure that IT Department supervisory personnel … District Oversight of Field Activities at the Service Center 2014M270 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … policies for adding, deleting or modifying individual access right to the financial system. District officials did … Develop policies for granting, changing and disabling access rights to the financial software system and assigning …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, … Village of Holley Financial Condition of the Water and Sewer Funds 2014M334 …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Town of Baldwin – Claims Auditing (2023M-113)

… Town officials did not comply with the Town’s procurement policy. In addition:  Twenty-three claims totaling … sufficient documentation such as detailed receipts, weigh tickets or itemized invoices.  The Town may have saved … $1,100 had officials complied with the Town’s procurement policy when purchasing propane.  Key Recommendations  Comply …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the 917 disbursements totaling $105 million paid …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background The Village of Alden is located in Erie County. The Village, …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Schenectady City School District – Math Workbook Inventory (2023M-65)

… adequate math workbook (workbook) inventories and ordered workbooks as needed.  Key Findings  District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Village of Greene – Investment Program (2023M-112)

… whether Village of Greene (Village) officials developed and managed a comprehensive investment program. Key Findings … $5,800 from money on deposit in the Village’s checking and savings accounts, which had an average daily balance of … Develop written investment program procedures and annually review the investment policy   Consider all four …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… litigation or a cost-benefit analysis, surrounding the decision to provide a separation agreement which included a … maintain documentation to help support and justify the decision to include a severance payment within a separation …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll … acceptable computer use, e-mail or internet use or breach notification. The District has not established …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Town of Mentz – Board Oversight (2016M-403)

… for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not … and that comply with, or properly override, the property tax cap. Conduct annual audits of the records and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… 7 million were not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders totaling $155,173 were approved by the Commissioner for $74,002 . The Assistant Superintendent for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Town of Homer – Non-Payroll Disbursements (2023M-63)

… action. Appendix B includes our comment on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Town of Greig – Long-Term Planning (2023M-13)

… resources are available to replace capital assets in a timely manner. Develop and adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Clarendon Fire Company – Financial Activities (2023M-50)

… were properly supported, approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always supported, approved or recorded .  Therefore, the Treasurer did not provide the … payments, totaling $24,552, were not properly supported, recorded, or reported. The Treasurer paid credit card bills …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… District officials cannot be assured that these assets are adequately accounted for and would be detected if lost, … items) of unknown cost .  Officials could not tell us how much they cost because the District’s inventory records were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Mexico Academy Central School District – Procurement (2023M-75)

… services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors totaling $17,762 and … justify they used a sole source provider for the purchase of goods and services totaling $54,045 from nine vendors. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75