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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … office, which is inefficient and increases the likelihood for errors. There are also no verifications within the …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

South Seneca Central School District – Online Banking (2021M-164)

… the employees involved in online banking received Internet security awareness training. Key Recommendations Discontinue …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Pelham Union Free School District – Information Technology (2021M-134)

… complete report - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials … Determine whether Pelham Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier and refrigerator with a …

https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

State Comptroller DiNapoli Releases School District Audits

… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Village of Fort Plain – Leave Benefits (2020M-101)

… complete report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over … Determine whether Village of Fort Plain Village officials established …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Town of Corning – Procurement (2020M-93)

… complete report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors and 10 … Determine whether the Town of Corning Town officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60301 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance

City of Johnstown – Information Technology (2020M-127)

… report - pdf ] Audit Objective Determine whether City of Johnstown (City) officials safeguarded information technology … Determine whether City of Johnstown City officials safeguarded information technology …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127