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Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. … reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual audit of the Justices’ records. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Lynbrook Union Free School District – Purchasing (2022M-17)
… all sole source purchases are adequately supported and have no possibility of competition. Obtain and review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Three Village Central School District – Financial Operations (2021M-141)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Plainville Fire District – Board Oversight (2021M-91)
… agreed with our recommendations and indicated they have begun and will continue to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Potter – Town Clerk (2020M-113)
… as received) or record, report and remit all collections to the appropriate parties in a timely and accurate manner. … audit the Clerk’s records, as required. The audits may have identified these discrepancies and determined the … Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… agreed with our recommendations and indicated they have taken corrective action. … Determine whether the Delhi …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… that supports the decisions made. Not all providers have written agreements with the District or the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesCampbell-Savona Central School District – Budget Review (B2-16-6)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Village of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process for the period … the 2016-17 fiscal year. Key Findings Village officials have not enforced compliance with the Village’s procurement … policy. Village officials allowed goods and services to be purchased before authorization from the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Dansville Central School District – Separation Payments (2016M-102)
… examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Yonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible … $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate the missing inventory items …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. Leave time and … all aspects of payroll transactions. Establish procedures to ensure that all salary, stipend and wage rates are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398West Islip Union Free School District – Payroll (2016M-78)
… certification. The Assistant Superintendent for Business does not certify the payrolls until after the checks have … Segregate payroll-processing duties so that one individual does not control all aspects of payroll transactions. If it …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Town of Lake Luzerne – Payroll (2022M-98)
… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … Key Findings The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Corning City School District – Claims Auditing (2023M-105)
… claims auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately … 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Sodus Central School District – Software Management (2022M-64)
… inventory and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all money received was properly recorded and … Review claim vouchers and supporting documentation to ensure disbursements are for proper Company purposes. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Downsville Fire District – Procurement and Claims Audit (2022M-130)
… (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were … Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130