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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

Peconic Bay Community Preservation Fund (2023-MR-1)

… Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded, and deposited and that … proper and supported. Key Findings  Town officials from all five Towns ensured disbursements were proper and … Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1

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

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

… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks that cost $143,036, which were not needed during … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at …

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

Corning City School District – Claims Auditing (2023M-105)

… determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims.  The …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105

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

… report – pdf]  Audit Objective Determine whether Village of Greene (Village) officials developed and managed a … and savings accounts, which had an average daily balance of approximately $3.7 million. Had officials considered other … the investment policy   Consider all four objectives of a comprehensive investment program - legality, safety, …

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

Town of Stafford – Capital Projects (2024M-17)

… portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Village of Pelham – Information Technology (2016M-410)

… sensitive data stored on Village computer systems for the period June 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is governed by an elected seven-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

Village of Old Westbury – Justice Court (2017M-64)

… our audit was to examine the Court’s financial operations for the period June 1, 2015 through September 30, 2016. … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Fallsburg Central School District – Financial Condition (2014M-33)

… audit was to examine the District’s financial condition for the period of July 1, 2011 through October 2, 2013. … with approximately 1,490 students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Town of Kirkwood – Justice Court Operations (2016M-414)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a … Town of Kirkwood Justice Court Operations 2016M414 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

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 and information technology for the period of July 1, 2012 through August 30, 2013. Background The East …

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

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

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

… $86,208, were not reported to the Board, as required. Credit card payments, totaling $24,552, were not properly supported, … $1,157. Key Recommendations Maintain detailed financial records for each fundraising event and hall rental activity …

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

Williamsville Central School District – Financial Management (2022M-193)

… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

Village of Solvay – Financial Management (2023M-49)

… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

Town of Minetto – Information Technology (2022M-9)

… final report - pdf] Audit Objective Determine whether Town of Minetto (Town) officials ensured information technology (IT) systems were adequately secured … against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems were … Determine whether Town of Minetto Town officials ensured information technology …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

Town of Danby – Town Clerk (2022M-08)

… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and … and accountabilities. Perform, or obtain, an annual audit of the Clerk’s records. Town officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

Weedsport Central School District – Procurement and Claims Audit (2021M-199)

… were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199

X.4 Overview – X. Guide to Vendor/Customer Management

… 4.A - Vendor Certifications ). Information on the summary tab of the vendor record is populated by data on the … section will explain the information maintained on each tab and its impact on agencies. Guide to Financial Operations …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overview