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Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Village of Westfield – Water and Sewer Operations (2014M-209)
… all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled … Determine if tuition billings for Warsaw Central School District District students enrolled in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Purpose of Audit The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background The Town of Brasher is located … totaling $38,322 were not adequately supported and a payment of $36,358 was not Board-authorized. The records of …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave records were … 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the State Board of … located in the Town of Brookhaven in Suffolk County. It serves the residents of the Bayport-Blue Point School …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mWorcester Central School District - Fund Balance Management (2022M-75)
… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did not adequately monitor Town vehicles and fuel usage. As a result, Town officials did not know if Town vehicles and fuel were only used for Town business. Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Village of Shortsville – Board Oversight (2015M-5)
… 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Oyster Bay Cove – Claims Audit (2022M-114)
… report – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately … Determine if the Village of Oyster Bay Cove Village Board of Trustees Board ensured that claims …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Highland Central School District – Non-Instructional Overtime (2021M-8)
… for overtime work, including approval of overtime, to ensure that only necessary overtime charges are being … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Town of Friendship – Justice Court Operations (2021M-15)
… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Hudson City School District – Information Technology (2020M-157)
… plan. Ensure the acceptable use policy (AUP) was complied with, monitor the use of IT resources or provide IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Mount Morris Central School District – Claims Auditor (2022M-131)
… the Mount Morris Central School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit because … whether the Mount Morris Central School District District claims auditor performed a proper claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… necessary written financial policies and procedures. Use press-numbered duplicate receipts and itemized deposit … paying for sales tax, certain diesel fuel purchases and credit card fees and charges. Company officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightCaribbean Heritage Month Celebration
… Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Angela Yee Radio Presenter Supporting …
https://www.osc.ny.gov/caribbean-heritage-month-2022Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… unused leave was incorrectly calculated - resulting in over/underpayments of $7,430. Two administrators received … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits