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Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… officials procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District … transportation contracts were procured and monitored in the best interest of taxpayers. District officials did … Monitor District fuel credit card purchases resulting in 155 charges totaling $16,258 that did not comply with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Accounts Payable Advisory No. 38

… Opinion No. 08-04, which addresses the personal use of purchase rewards or points.  Generally, State employees: … use rewards or points accumulated from the purchase of goods or services for State use. May personally use travel … ensure State officers and employees are aware of and are in compliance with Advisory Opinion No. 08-04 and the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs

Jericho Water District – Water Use Charges (2013M-395)

… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Village of Whitney Point – Cash Disbursements (2013M-69)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we … all disbursements are audited by the Board, listed on the warrants and entered into the accounting records. Ensure the …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Varick – Water and Sewer Operations (2021M-46)

… Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Greene – Justice Court Operations (2021M-95)

… Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, … The Justices did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Hilton - Financial Management (2020M-31)

… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Village of Port Chester - Dual Employment (2018M-91)

… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)

… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47

Village of Red Hook – Information Technology (2020M-89)

… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Harford Fire District – Records and Reports (2016M-170)

… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Putnam Central School District – Budgeting (2015M-243)

… one school for 20 students from kindergarten through sixth grade, after which students attend the Ticonderoga …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Sackets Harbor Central School District – Financial Condition (2016M-89)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89

Willsboro Central School District – Financial Condition (2015M-362)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

Otselic Valley Central School District – Capital Project (2015M-263)

… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the District’s $17 … The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not review and … bid as required by statute. Obtain and review budget-to-actual financial reports for capital projects throughout …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

City of Niagara Falls – Financial Condition (2017M-170)

… for the City’s operations, and the Mayor, along with the City Administrator and department heads, is … 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, … revenues. Rebuild unrestricted fund balance in accordance with the City’s policy. Develop and regularly update a …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170