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Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… goods and services. The Corporation's procurement policy (Policy) lacks a provision for sole source purchases and … Adopt a more comprehensive written procurement policy which includes the requirements for adequate …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… two assets (a phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight of the revolving loan program
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanState Comptroller DiNapoli Releases School District Audits
… inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… and the President controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVillage of Fort Plain – Leave Benefits (2020M-101)
… (Village) officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over employee leave time. The Board did not establish … and procedures. Officials did not accurately maintain employee leave records. Leave used and compensatory time …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… whether Town of Palermo (Town) officials used competitive methods when procuring goods and services and properly … Key Findings Town officials did not always use competitive methods when procuring goods and services or properly account … and update the procurement policy and use competitive methods when procuring goods and services, including …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Corning – Procurement (2020M-93)
… - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … Determine whether the Town of Corning Town officials used a competitive process to procure …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… 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 … to fulfilling the need for a thorough and deliberate audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleBethpage 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-50IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, … villages, school districts, private schools, and other local government units as well as certain financial … Excel file . SFS Account Title Description 60301 Local Grants and Public Assistance Payments to counties, cities, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceCity 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-127Fishers Fire District – Financial Condition (2021M-128)
… the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta … 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 expenditures. The Board unnecessarily … Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Garden City Union Free School District – IT Asset Management (2023M-161)
… and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161North Babylon Union Free School District – Online Banking (2023M-156)
… Audit Objective Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… report – pdf] Audit Objective Determine whether Red Hook Central School District (District) officials adequately … Determine whether Red Hook Central School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… Determine whether Pembroke Central School District District officials developed and managed a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … (Supervisor) ensured that disbursements were supported and approved. Key Findings The Board and former Supervisor did … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198