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Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… Board ensured that goods and services were procured in accordance with the District’s procurement policy and … B includes our comment on an issue that was raised in the District’s response letter. … Board ensured that goods and services were procured in accordance with the Districts procurement policy 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 Hempstead – Budgeting (2021M-169)
Determine if the Town of Hempstead Town Board Board adopted realistic budgets and effectively monitored budgetary performance
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Owasco – Highway Department (2020M-128)
… report - pdf ] Audit Objective Determine whether Town of Owasco (Town) officials adequately oversaw highway … supported. Ensure written agreements make the intentions of the Town and related parties clear and that employees’ … Determine whether Town of Owasco Town officials adequately oversaw highway …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … Determine whether Washington County Local Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Owasco – Financial Management and Procurement (2021M-70)
… general, water and sewer district funds and has multiyear financial and capital plans. Determine whether professional … general water and sewer district funds and has multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure … Develop and adopt a policy that establishes procedures for approving and monitoring projects. Corporation officials … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mLancaster Central School District – Financial Management (2022M-37)
… Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and … raised in the District’s response. 1 Lancaster Central School District – Financial Condition (2016M-101) … Determine whether the Lancaster Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37East Rochester Union Free School District – Procurement (2022M-56)
… officials procured goods and services in accordance with Board policies and applicable statutory requirements. … did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of … officials procured goods and services in accordance with Board policies and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56York Central School District – Financial Management (2022M-96)
Determine whether the York Central School District District Board of Education Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… action. Appendix D includes our comment on an issue raised in HCIDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectNyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
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)
… the District’s financial health. Comprehensive multiyear strategic, financial and capital plans were not developed. Key Recommendations The … condition is negatively affected. Adopt multiyear strategic, financial and capital plans. District officials …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsVillage of Greene – Investment Program (2023M-112)
… investment program - legality, safety, liquidity and yield - when investing available funds. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… funds in financial institutions that offered a competitive yield. Prepare monthly cash flow forecasts to monitor and … investment program – legality, safety, liquidity and yield – when investing available funds. BOCES officials …
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 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Clymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Town 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 unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …
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)
… - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, four tablets and 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment