Search
Madison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142East Islip Union Free School District - Financial Condition Management (2020M-24)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management … limit. Develop and adopt budgets with realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementShelter Island Union Free School District - Fund Balance (2020M-23)
… report - pdf] Audit Objective Determine whether the Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance levels …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Three Village Central School District – Financial Operations (2021M-141)
… for review and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through the normal accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Potter – Town Clerk (2020M-113)
… or properly prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeCanastota Central School District - Financial Condition Management (2019M-174)
… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGates-Chili Central School District - Financial Management (2019M-53)
… and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Town of Sanford – Claims Audit Process (2021M-189)
… Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Village of Islandia – Procurement (2021M-203)
… report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to … did not always seek competition as required by law or the Village’s procurement policy. Village officials … credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, as required by the procurement …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Minerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Middle Country Public Library – Treasurer (2015M-291)
… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… a benchmark collection rate and review aging reports for outstanding tickets. To increase collections, consider …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… Determine whether the Board adequately managed the Town’s financial condition and received accurate financial reports … accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway … town-wide (TW) funds ended 2017 with a deficit fund balance of about $166,000. The Supervisor did not provide the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58