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Berkshire Fire District - District Operations (2020M-40)
… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Murray – Capital Projects (2014M-086)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s … did not adequately oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were … a separate bank account as required by the Local Finance Law. Key Recommendations Establish a maximum authorized …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Hyde Park Central School District - Fixed Assets (2019M-103)
… that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District … agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Richfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Watkins Glen Central School District - Financial Management (2019M-57)
… report - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial … needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in … with applicable statutes. Develop multiyear financial and capital plans that set long-term objectives and goals. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Remsen Central School District - Claims Audit Process (2019M-86)
… claims before payment. Key Findings The claims auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and … claims for travel reimbursements totaling $1,260 that were not submitted for payment within District policy timeframes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… records as required. Department officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialTown of Dayton - Fund Balance Management (2019M-221)
… process. Outstanding interfund cash advances from 2016 have not been repaid as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221White Plains City School District – Procurement of Professional Services (2014M-240)
… 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. … operates nine schools with approximately 7,060 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mVillage of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… plan or sufficiently monitor the Project . As a result, total costs to complete the Project exceeded the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… use, access and loss. Key Findings BOCES officials did not establish adequate internal controls over network user … confidentially to officials, we found BOCES officials did not: Disable 20 unneeded nonstudent network user accounts … process to identify and follow up with employees who have not completed the required IT security awareness training. …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userFishers Island Union Free School District – Website Transparency (2023M-28)
… transparent and comprehensive financial information. As a result, the community and other interested parties could not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Otego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board … Agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures. We … Agent ensured that goods and services were procured in accordance with the DelawareChenangoMadisonOtsego Board of …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Ensure providers document all service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Wayne Central School District – Transportation Department Operations (2021M-160)
… (Board) did not adopt comprehensive written policies for the transportation department’s operations. District officials did not maintain detailed records for the transportation department or develop procedures for evaluating the transportation department’s operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mUlster County Probation Department – Restitution Payments (S9-20-8)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … victim restitution payments appropriately or notify the court when a probationer violated the court order. 16 of 29 …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Sea Breeze Fire District – Board Oversight (2018M-269)
… and debt obligation records. Comply with legal mandates to perform an annual audit, file financial reports or audit … and indicated they have begun and will continue to take corrective action. … Determine whether the Sea Breeze …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269