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Manorville Fire District – Board Oversight and Fuel (2016M-411)
… distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Islip Fire District – Disbursements (2020M-9)
… whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Madison County - Claims Audit and Payment Process (2019M-142)
… are audited and approved prior to payment when required by law. Ensure all claims contain sufficient detail and … to initiate corrective action. Appendix B includes our comments on issues raised in the County’s response letter. … …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Greenfield – Golf Course Collections (2021M-133)
… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly … recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly … in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, checks and credit card …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Haldane Central School District - School District Website (S9-19-32)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … property tax report card. Should enhance transparency by: Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Corning City School District – Claims Auditing (2023M-105)
… whether the Corning City School District (District) claims auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all … paid to GST BOCES. This compromised the claims auditor’s objectivity and independence. The Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Downsville Fire District – Procurement and Claims Audit (2022M-130)
… with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods … procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … or competition was not sought. As a result, taxpayers do not have assurance that goods and services are purchased …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Internal Controls Over Selected Financial Operations (Follow-Up)
… job development, and the State’s alcoholic beverage production, tourism, and recreation industries. SLA has …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followCompliance With Payment Card Industry Standards (Follow-Up)
… 7, 2018 through May 2, 2019. We found that CUNY had fallen short in providing CUNY colleges with sufficient guidance and …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followComptroller DiNapoli Releases Municipal Audits
… benefits provided by the town. Finger Lakes Community College – Credit Card and Travel Expenditures (Ontario … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Examination of Procurement Card Payments
… Disabilities State Operations Office (DDSOO) complied with New York State Finance Law requirements and guidance on the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsReview of Travel Card Expenses
… State will only reimburse actual, necessary and reasonable business expenses for employees traveling on official State business. We identified questionable travel card expenses the Director incurred on March 11, 2013. Based …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesBethpage Public Library – Procurement (2019M-219)
… whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured … quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572. The Director … personal ties. Officials did not seek competition for two of five professional service providers who were paid a total …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Canajoharie Central School District – Fuel Purchasing (2021M-170)
… ] Audit Objective Determine whether Canajoharie Central School District (District) officials adequately managed fuel … high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records prevented us from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Hudson Housing Authority – Board Oversight (2016M-302)
… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … for the low-income housing program for the 2015-16 fiscal year totaled approximately $867,000. Key Findings Board and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Island Trees Union Free School District - School District Website (S9-19-34)
… District (District) used its resources to maintain a website that provided the public with transparent and comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Hunter-Tannersville Central School District - School District Website (S9-19-33)
… School District (District) used its resources to maintain a website that provided the public with transparent and … interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Windsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key … risk of loss, theft and leaks is increased and could go undetected. Key Recommendations Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdf