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Town of Friendship – Justice Court Operations (2021M-15)
… Court was diminished. Key Recommendations Ensure deposits are made within 72 hours of collection, and monthly reports and disbursements are made timely. Prepare monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Village of Corinth – Investment Program (2023M-146)
… Key Findings Village officials did not develop and manage a comprehensive investment program. During the … available funds. Key Recommendations Develop and manage a comprehensive investment program that considers all …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Village of Argyle – Water Billing and Collections (2023M-148)
… accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 billings. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Bradford Central School District – Claims Auditor (2022M-157)
… had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 … did not contain documentation for the claims auditor to perform a proper audit. The claims auditor, who is an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Heuvelton Central School District – Procurement (2023M-55)
… agreements with four of these vendors. Key Recommendations Document compliance with competitive bidding requirements and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Town of North Salem - Agricultural Exemptions (2018M-194)
… Determine whether the Town Assessor Assessor is properly administering agricultural real …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… Objective Determine whether Village officials properly account for and enforce the collection of issued parking … written approval from the Justice. Correct the bail account financial records. Village officials generally agreed … Determine whether Village officials properly account for and enforce the collection of issued parking …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Remsen Central School District - Claims Audit Process (2019M-86)
… after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not submitted for payment within District policy timeframes. Audit and approve 20 electronic payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Town of Clayton - Justice Court Time and Attendance (2017M-286)
… Town of Clayton Justice Court Time and Attendance 2017M286 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Tuckahoe Common School District - Purchasing (2018M-228)
… of quotes. Key Recommendations Use competitive methods to procure professional services and purchases under the … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… and procedures for monitoring out-of-district tuition billing. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Berkshire – Board Oversight (2023M-122)
… for 59 claims totaling $51,519 or establish procedures to detect and prevent duplicate payments. We identified … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Chautauqua Lake Central School District – Procurement (2024M-3)
… Lake Central School District (District) officials procured fuel in compliance with the District’s procurement policies. … Key Findings District officials did not procure fuel in compliance with the District’s policies. When … cost. District officials: Did not seek competition for fuel purchases made from a single vendor totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… the Board provided adequate oversight of the District’s financial operations for the period January 1, 2014 through … account to complete, an annual audit of the District’s financial records. Key Recommendations Adopt an investment … and canceled check images. Ensure that the Treasurer’s financial records are audited annually. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsNiagara County – Golf Course Financial Operations (2015M-308)
… Findings Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly … that employees enter all financial transactions in to the point of sale system. Secure cash in a safe until it is …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s … Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCity of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are approximately $33.4 million. Key … cash-flow analyses and provide them to the Council for review. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192