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Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… we question whether the change orders may have been split to avoid having to seek competitive bids for the additional work. Properly … Key Recommendations Carefully evaluate change orders, to ensure they are appropriately aggregated to determine …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Newark Valley Central School District – Procurement (2022M-60)

… [read complete report - pdf] Audit Objective Determine whether Newark Valley … District officials did not always seek competition for the purchase of goods and services not subject to … reviewed 30 purchases totaling $200,012 and expenditures for five professional service vendors totaling $171,446 and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

City of Salamanca – Employee Benefits (2023M-96)

… payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we noted:  … $6,800 included leave balances that were not authorized to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… invoice or receipt and a documented School purpose.  In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Comptroller DiNapoli Releases School Audits

… completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord Union Free School District . …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Rye City School District – Payroll (2024M-2)

… officials paid overtime without knowing why the additional payroll costs were incurred.  Improperly paid an employee …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Ilion – Information Technology (2015M-34)

… Village did not have a breach notification policy or local law requiring notification of affected parties when there is … recovery plan. Adopt a breach notification policy or local law consistent with the requirements of State Technology Law. Implement processes for the Water Department to receive …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where … (TOV) funds. The Town paid additional costs of $51,400 to have the accounting records created, the annual …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … and other relevant information. Village officials do not have written procedures for reconciling the water …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Village of Painted Post – Board Oversight (2017M-92)

… receipts and disbursements, processing of user charges, payroll and information technology (IT). Various departments … Key Recommendations Adopt policies and procedures over payroll processing, cash receipts and disbursements, water …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Elwood Union Free School District – Electronic Transfers (2014M-133)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)

… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …

https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing

Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)

… corporation created in 2013 to facilitate, manage and implement designated community development projects or … of grants to acquire, perform environmental remediation and rehabilitate vacant homes for affordable owner-occupied … homes. There is no formal process to ensure a thorough and proper audit of claims is conducted prior to payment. Key …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performance

Comptroller DiNapoli Releases Municipal Audits

… audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget … operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … County) Internal controls over the justice court’s accounting and reporting of financial activity are not …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Purpose of Audit The purpose of our audit was to review internal controls over Authority operations for the … the accuracy of work hours the Accounts Manager reported to the Authority’s payroll service provider. Authority … with employee time records when certifying payrolls to ensure that payments are based on actual hours or days …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Village of Richmondville – Disbursements (2012M-178)

… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly … June 1, 2011 to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village … Ensure that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to … The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four Councilmen. The Town’s general fund budget for the …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

College at Brockport – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … This employee was an athletic coach who was responsible for team travel expenses associated with in-state and … meals and lodging. This coach also incurred expenses for recruiting trips.    Key Recommendations None Other …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Town of Cortlandville – Fuel Purchases (2012M-171)

… 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of approximately … $184,850. Key Finding Town officials made fuel purchases in excess of the bidding threshold without obtaining …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171