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Town of Poestenkill – Credit Card Purchases (2024M-34)
… personal purchases including, but not limited to, household and personal care items, video streaming … Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Farmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … events, without written preapproval. Did not budget for overtime separate from other payroll expenditures. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Village of Stamford – Claims Audit (2022M-197)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively … made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … with competitive bidding requirements or the Village’s procurement policy. Five claims totaling $1,334 included …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… [read complete report – pdf] Audit Objective Determine whether the Sweet …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Village of St. Johnsville – Records and Reports (2015M-1)
… our audit was to review the Village’s financial operations for the period June 1, 2011 through August 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water, sewer, cemetery and recreational … The Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit or provide …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… of Audit The purpose of our audit was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through September 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village of Poquott – Justice Court Operations (2019M-214)
… Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in … … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Dryden Central School District – Information Technology (2020M-106)
… In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT … the security breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering … include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials agreed in part …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Carthage Central School District – Financial Condition (2014M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … with approximately 3,600 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 … Develop and adopt budgets that include realistic estimates for appropriations and unexpended surplus funds. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is … times actual expenditures that year. The Board increased real property taxes to finance operations and its …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… functions and personal, private and sensitive information for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $6.1 million. Key Findings Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for … causes of unaccounted-for water if it is cost-effective to do so. Ensure that water customer meters are working properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130