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Town of Danby – Town Clerk (2022M-08)
… Tax collections were missing and not deposited timely or intact and were not remitted to appropriate parties in a … bank reconciliations and accountabilities. Perform, or obtain, an annual audit of the Clerk’s records. Town …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… use. Property sales requiring significant renovation or improvement are subject to an enforcement mortgage that … expected completion date to help identify buyer issues or concerns sooner. Document all communications with buyers …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Owasco – Financial Management and Procurement (2021M-70)
… fund balance and reserve levels, establish multiyear plans or ensure the proper procurement of professional services and … level. Always seek competition for professional services or have adequate written agreements for the services …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Village of Islandia – Information Technology (2021M-100)
… password and mobile and removable device IT policies or implement a comprehensive IT contingency plan. Monitor and … purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… projects. Key Findings The Board did not properly approve or monitor its projects. The Board did not verify job creation goals or other criteria while assessing material aspects of the … all active projects to determine whether job creation and/or retention goals are being met. Post required information …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… verify and approve County chargebacks prior to payment or actively oversee the procurement of professional services. … properly awarded because the Authority did not document or retain sufficient evidence that criteria were fairly …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… approved purpose. Loan agreements do not have job creation or retention enforcement mechanisms. Business job creation … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingShelter Island Union Free School District - Fund Balance (2020M-23)
… used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit … needed or used to fund operations. Review the unemployment insurance reserve and determine whether the balance is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… maintained. Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and the President routinely signed blank checks. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… present the statutorily-required annual Directors’ report or any interim financial information to the membership. Of … documentation. Key Recommendations Amend the bylaws or adopt sufficient supplemental written financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
… comply with its procurement and investment policies, or with statutory requirements relating to investments. The … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… claims we reviewed were either not properly supported or for questionable or inappropriate purchases. We found: 164 credit charges …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Geneva Housing Authority – Cash Receipts (2015M-160)
… for cash receipts that properly segregate job duties or provide additional management oversight of the process. … define the maximum amount to be held before deposit or require daily deposit of all receipts. Ensure that user …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Haldane Central School District - School District Website (S9-19-32)
… results and CAP to the website in a transparent location. Preparing and posting a multiyear financial plan to help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Canastota Central School District - Financial Condition Management (2019M-174)
… 2017-18. Although surplus fund balance was reported at or below the statutory limit from 2015-16 through 2017-18, … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were registered. For 2018-19, … 2019, the District is paying 23 schools to transport 455 (or $337,085) more students than registered. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTown of Caroline – Renewable Energy (2013M-325)
… were utilized by the Town, resulting in savings of $2,500, or a 36 percent reduction in energy purchased. The remaining … greenhouse gas emissions from seven passenger vehicles, or carbon dioxide emissions from the electricity use of five …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… did not perform a proper audit of claims prior to payment or ensure that adequate supporting documentation was … a cash disbursement policy that prohibits distribution or signing of blank checks. Properly audit all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… adequate documentation to support all financial activity or prepare monthly bank reconciliations. Key Recommendations … include segregating the Treasurer’s duties, if practical, or implementing compensating controls. Maintain complete and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andPutnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154