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Bethpage Public Library – Procurement (2019M-219)

… ensured goods and services were procured competitively and in accordance with the Library’s policies. Key Findings The … ensure goods and services were procured competitively and in accordance with the Library’s policies. Therefore, … service providers who were paid a total of $37,637. In addition, officials made credit card purchases totaling …

https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219

Town of Wolcott – Financial Management (2020M-131)

… (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The Board did not effectively manage the Town’s financial condition, did not have a clear understanding of … levels of fund balance. Did not adopt a multiyear financial and capital plan or detailed reserve plan. The …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… Office of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly … the Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

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

… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or adopt adequate bylaws. Develop or approve operating budgets or ensure proper … Amend the bylaws or adopt separate written financial policies and procedures and monitor and enforce compliance. …

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

Dryden Central School District – Information Technology (2020M-106)

… not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … accounts and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate … of Information Technology Services (IT Director) failed to determine whether any data was taken or notify either …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Village of Poquott – Justice Court Operations (2019M-214)

… report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … Determine if the Justice Court properly accounted for court funds …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… complete report - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that … Determine whether Brighton Fire District District officials ensured that …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Sweet Home Central School District – Financial Management (2022M-166)

… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

Village of Stamford – Claims Audit (2022M-197)

… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Town of Frankfort – Justice Court Operations (2022M-16)

… controls. As a result, court clerks could delete and modify previously recorded cash receipt transactions. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Trumansburg Central School District – Procurement (2022M-13)

… implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement procedures as required by the … 29 purchases totaling $177,032. Use a competitive method to procure professional services and insurance coverage from …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13

Town of Webb Union Free School District – Financial Management (2022M-53)

… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding … 2017-18 through 2021-22 and levied more taxes than needed to fund operations. Key Recommendations Develop budgets with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Town of Tompkins Fire District – Board Oversight (2023M-33)

… whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The Board did not provide adequate oversight of the District’s … town tomplkins fire district audit board oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

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