Search

Lansingburgh Central School District – Purchasing (2017M-173)

… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173

Ossining Union Free School District – Financial Management (2017M-176)

… Village of Ossining, in Westchester County. The District has approximately 4,980 students. Budgeted general fund …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176

Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)

… 1, 2012 through October 7, 2013. Background Orange County has a population of approximately 374.500 within an 812 …

https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80

Malone Central School District – Payroll (2017M-278)

… Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278

Claryville Volunteer Fire Company – Financial Controls (2014M-53)

… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately … reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved prior to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53

Multiple Dwelling Property Inspections (2018-MS-1)

… Determine if municipalities are utilizing resources to perform FSPM inspections of residential buildings with … Follow-up on violations did not always occur timely to ensure violations were resolved. Key Recommendations … and institute basic MD inspection program procedures to ensure: All MD properties are inspected, as required. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1

Elba Central School District - Financial Management (2018M-96)

… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Our audit focused primarily …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96

Village of Canastota - Board Oversight (2018M-256)

… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

The New York State Procurement Integrity Act

… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee certain contracts of the Research Foundation of …

https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-act

Ogdensburg City School District – Medicaid Reimbursements (2022M-52)

… requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Submit reimbursement claims for all eligible unclaimed services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52

Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)

… to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. … The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements …

https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-and

Peekskill City School District - Network User Accounts (2021M-195)

… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … disabled. Provide periodic IT security awareness training to all users who use IT resources. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195

Village of Schaghticoke – Board Oversight (2023M-78)

… operations. As a result, the Board cannot be sure it has accurate financial information to make decisions and …

https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78

Village of Ellicottville – Procurement (2016M-426)

… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … The procurement policy does not address the procedures to be followed for obtaining competitive pricing for … policy. Consider revising the procurement policy to prescribe the methods for soliciting competition for …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426

Town of Esperance – Fund Balance (2016M-405)

… 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes the Village of Esperance within its boundaries, is located in Schoharie … fund balance in order to meet the Town's needs. … Town of Esperance Fund Balance 2016M405 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405

Mechanicville Housing Authority – Tenant Rents (2015M-246)

… 1, 2013 through July 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, … which was established in 1951 according to State Public Housing Law, is governed by a seven-member Board of …

https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246

Town of Cicero - Procurement (2020M-8)

… about $115,000. Key Recommendations Establish procedures to ensure that officials and employees follow competitive … Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … findings and recommendations and indicated that they plan to take corrective action. … Determine whether goods and …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… complete report - pdf] Audit Objective Determine whether District officials properly managed and accounted for Niagara … Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and