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Addison Central School District – Procurement of Professional Services (2023M-6)
… Findings District officials did not seek competition for most professional services in accordance with District … cannot assure taxpayers that services were procured in the most economical way and without favoritism. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water … Determine whether Town of Owego Town officials provided adequate oversight of water …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLongwood Central School District – Overtime (2021M-126)
… Non-emergency overtime was not generally preapproved in writing. Officials did not maintain documentation to … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Copiague Fire District – Credit Card Purchases (2019M-98)
… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Lake Pleasant Central School District – Claims Auditing (2021M-202)
… whether the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Plattsburgh City School District - Procurement (2019M-198)
… policies. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Caneadea – Fund Balance Management (2020M-145)
… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityAlbany Water Board – Software Management (2020M-159)
… and mobile device users from downloading applications from application stores. Maintain application and software inventories for all mobile devices. … the Information Technology (IT) Department disable the application store on mobile devices. Perform an inventory of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Cherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds equitably billed for fire protection services
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and two Board members did not publicly disclose, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mTown of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… [ read complete report - pdf ] Audit Objective Determine if the Town of Willing (Town) Supervisor (Supervisor) maintained adequate … appropriate reports and provided adequate oversight of the bookkeeper. Key Findings The Town’s bookkeeper … Determine if the Town of Willing Town Supervisor Supervisor maintained …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Spackenkill Union Free School District – Professional Services (2021M-89)
… pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition … services and entered into written agreements with service providers. Key Findings District officials did not always … manner. District officials: Paid six professional service providers $987,305 without seeking competition. This …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Corning – Financial Condition (2020M-13)
… fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. Key … and appropriations are reasonable based on historical or known trends. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13