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Liberty Central School District – Information Technology (2022M-73)
… [read complete report – pdf] Audit Objective Determine whether the Liberty … may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… [read complete report - pdf] Audit Objective Determine whether Tuxedo Union … Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Adirondack Central School District – Information Technology (2022M-61)
… [read complete report - pdf] Audit Objective Determine whether Adirondack … are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… [read complete report – pdf] Audit Objective Determine whether the Nassau … are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Village of Catskill – Accounting Records and Reports (2024M-66)
… [read complete report – pdf] Audit Objective Determine whether the Village … errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66City of Rensselaer – Accounting Records and Reports (2023M-26)
… [read complete report – pdf] Audit Objective Determine whether City of … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Addiction Support Services During Emergencies
… by leading a comprehensive system of addiction services for prevention, treatment, and recovery. OASAS operates 12 … To open and operate a new Program, providers must apply for and obtain OASAS certification. Programs may be certified … must maintain a list of applicants awaiting treatment and report this information in the OASAS Client Data system. …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … The District’s general fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally … The Treasurer has not filed the required annual financial report with OSC since 2009. The Treasurer also did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not … as part of the monthly review of the Treasurer’s report and while conducting the annual audit. Provide monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113City of Lockport – Independent Audit Services (2014M-238)
… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. … (CPA) firm made no indication of in its 2012 audit report. Key Findings City officials did not follow …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither the Board, nor the …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Danby – Claims Processing and Procurement (2022M-127)
… [read complete report – pdf] Audit Objective Determine whether the Town of … operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Niskayuna Central School District – Financial Condition (2012M-218)
… audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background … seven elected members. The District’s expenditures for the 2011-12 fiscal year were approximately $73.7 million. … in the 2011-12 fiscal year. The District’s latest annual report shows the deficit was eliminated as of June 30, 2012. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Woodbourne Fire District – Board Oversight (2023M-98)
… [read complete report – pdf] Audit Objective Determine whether the … expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … four council members, is the legislative body responsible for managing Town operations. The Board has the overall … The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Otego-Unadilla Central School District – Financial Condition (2013M-84)
… audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $21.2 million. Key Finding … balances in unexpended surplus funds identified in this report in a manner that benefits District taxpayers, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Rye City School District – Payroll (2024M-2)
… [read complete report – pdf] Audit Objective Determine whether Rye City … record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… orders, totaling over $860,000 that were for the same or similar types of material or service. As a result, we question whether the change … and the District’s procurement policies and regulations, or properly review and approve change orders, they cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… [read complete report – pdf] Audit Objective Determine whether the Malverne … receipts or ensure student treasurers issued receipts for cash collections; 47 deposit request forms totaling … as required. He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m