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Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… $65,400, did not have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase price of … switch with a purchase price of $1,500 was still active on the inventory list but was disposed of in October 2018. …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mVillage of Quogue – Justice Court (2015M-18)
… Key Findings The Court had bail money totaling $35,955 on deposit, of which only $8,550 was for current cases. … and verify that all receipt numbers are accounted for on a monthly basis. Ensure that monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (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 … agreed with our recommendations and indicated they plan to initiate corrective action. … audit town worcester …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Upper Jay Fire District – Board Oversight (2023M-24)
… District financial activities, which hindered its ability to monitor financial operations and increased the risk that … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 … and have initiated, or indicated they planned to initiate, corrective action. … audit fire district Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Hempstead – Budgeting (2021M-169)
… levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit … for the six major funds reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board … the year and make necessary budget amendments prior to a budget line becoming over expended. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169X.4 Overview – X. Guide to Vendor/Customer Management
… important all information on the vendor record is correct to ensure timely and accurate processing of transactions, … Self-Service account, the agency should direct the vendor to contact the SFS Helpdesk at 855-233-8363 or … maintained on each tab and its impact on agencies. Guide to Financial Operations REV. 04/19/2022 … Each registered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… report - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and … District’s response letter. … Determine whether the Slate Hill Fire Districts District Board ensured that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 residents. The … duties were performed by the Supervisor’s bookkeeper, and the Justice’s clerk without sufficient oversight from the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Contract Advisory No. 29
… agencies, that have been authorized by another agency, to act as a Host Agency to administer contract transactions, amendment transactions, … Submission System (EDSS) Hosting Access (AC3347) Guide to Financial Operations XI.2.E.3 Electronic Submission of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyJohnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not … for. Key Recommendations The Board should appoint a faculty counselor and faculty auditor. Clubs should …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsNaples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June … have established adequate online banking internal controls to ensure sufficient protection of the District’s assets and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to procure professional services for the period July 1, 2014 … the types and timeframes of services and the compensation to be paid. … CatoMeridian Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these … and licenses purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mCortland Enlarged City School District - Budget Review (B4-15-12)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … approximately $760,000. Using the remaining $1.2 million to fund other District expenditures is not an appropriate use … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Fallsburg Central School District – Financial Condition (2014M-33)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Findings The District adopted budgets that included plans to use fund balance which mostly went unused and has … appropriation estimates that are realistic. Develop a plan to reduce the amount of fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… of all bail amounts from the list of liabilities to the case files. Key Recommendations Ensure all bank accounts are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether certain Service Center field employees … personnel monitor the work performed by IT vendors to ensure that the work meets contractual requirements and provides a benefit to the District and taxpayers. … Buffalo City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… a competitive yield. Prepare monthly cash flow forecasts to monitor and estimate funds available for investment. Key … rate quotes and ensure available funds are invested to benefit BOCES operations. Consider all four objectives of … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Hamilton …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Cobleskill – Budgeting (2023M-138)
… of the $424,000 of fund balance that the Board planned to use to fund projected deficits was not used and unrestricted fund balances increased to levels between 100 and 179 percent of the 2023 …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138