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Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… and the related reconciliations and canceled check images. The Board did not complete, or contract with an … and the related reconciliations and canceled check images. Ensure that the Treasurer’s financial records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in 2018 neither maintained …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key Findings The Treasurer’s duties … procedures that adequately segregate duties and provide for oversight of the Treasurer. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports … The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… District 3 and Ausable Sewer District 1 for the period January 1, 2014 through July 31, 2015. Background The Town of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were … approve any of the District’s health insurance claims and Medicare reimbursement payments, which totaled $3.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Wainscott Common School District - Financial Condition (2018M-237)
… Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials did … contracts and price comparisons. Ensure compliance with all DASA requirements. School officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allBroome County – Information Technology (2013M-351)
… by the County Legislature. A formal disaster recovery plan has not been developed. Key Recommendations Establish … a breach notification policy. Develop a disaster recovery plan. … Broome County Information Technology 2013M351 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Claryville Fire District – Budgeting Practices (2014M-59)
… supporting the budgeted need for equipment, material and supplies. Develop a written long-term capital plan that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation was … credit card and food and beverage policies prior to payment. Establish procedures to obtain the required number …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of Clayton - Justice Court Time and Attendance (2017M-286)
… time between the Town and another municipal employer. As a result, we estimate she was paid an additional $1,800 for 123 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeCost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library … public library. The Library, which serves a population of approximately 20,600, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… Board adequately managed the town-wide fund balance levels for the period January 1, 2016 through September 17, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $1 million. Key Findings … Adopt budgets that include realistic estimates for revenues and expenditures. Reduce the amounts of …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, … and the District Manager before payroll processing. … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… rescue services to approximately 3,060 residents over 45 square miles. Budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262