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Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… officials provided adequate approval and oversight of the revolving loan program. Key Findings Corporation … officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of South Bristol – Financial Management (2015M-140)
… are approximately $2.1 million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted budgets that were not based on realistic revenue estimates. The Supervisor has not provided the Board with monthly financial reports since …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town … Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87West Seneca Central School District - Community Education (2019M-241)
… did not review or reconcile electronic payments with cash receipts records to verify that all amounts were … January 2020, the vendor reimbursed the District for the lost revenue. The Board did not adopt written enforcement … electronic payments collected by third-party vendors with cash receipts records. Invoice overdue accounts for unpaid …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… were properly supported and approved. The President’s salary and benefits were in accordance with his employment … not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and account for all capital assets and have not conducted periodic … purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks totaling $6.7 million … Key Recommendations Ensure the Treasurer maintains control of her electronic check signature at all times. Designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… District (District) officials provided proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Elmsford Union Free School District – IT Asset Management (S9-22-9)
… the audit period. Key Findings District officials did not always appropriately track or inventory IT assets or … We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Franklin County Probation Department – Restitution Payments (S9-20-13)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … promptly and appropriately. As a result, some victims are not receiving payments to which they are entitled or are experiencing significant delays. Officials did not establish adequate policies and procedures to enforce and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Saratoga County Probation Department – Restitution Payments (S9-20-12)
… $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … lacked guidance to adequately perform financial duties and thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without authorization and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… The Department lacked detailed financial procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The Board did not present the … $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not have adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialVillage of Pelham – Information Technology (2016M-410)
… sensitive data stored on Village computer systems for the period June 1, 2015 through August 11, 2016. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.9 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $13.3 … Key Findings The District did not apply in a timely manner for all the transportation State aid to which it was entitled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveYonkers City School District – Fixed Assets (2015M-229)
… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … 26,000 students. As of July 1, 2014, the responsibility for the District’s financial operations was transferred to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Lake Luzerne – Payroll (2022M-98)
… were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to … with the Town’s policy. Ensure the Board approves the salary or hourly wages of all officers and employees by …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Schenectady City School District – Math Workbook Inventory (2023M-65)
… maintained adequate math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Mexico Academy Central School District – Procurement (2023M-75)
… not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, … vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors … documentation to justify they used a sole source provider for the purchase of goods and services totaling $54,045 from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75