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County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… disbursement of moneys owed. Key Recommendations Identify all moneys in trust and agency accounts by performing …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Village of Afton – Board Oversight (2018M-28)
… controls to provide additional oversight. Ensure that all system users are properly charged for water use and …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Town of East Hampton – Budget Review (B17-7-15)
… 31, 2009. New York State Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Elmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded and … records each year and ensure that they are accurate and up-to-date. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Putnam County – Court and Trust Funds (2017M-221)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 through January 1 2017
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Brentwood Public Library – Leave Accruals (2018M-26)
Brentwood Public Library Leave Accruals 2018M26
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Town of Erwin – Justice Court (2017M-266)
… Department of Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Walton Fire Department – Financial Operations (2017M-242)
… was not properly documented. Key Recommendations Ensure all transactions are entered into the accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… audit was to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for … The student treasurers and faculty advisors of five ECA clubs did not maintain adequate supporting documentation … student treasurers and advisors properly account for all ECA collections and appoint a faculty auditor to oversee …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mGenesee County – Court and Trust Funds (2014M-322)
… Key Recommendations Maintain a court and trust fund register as required by law. Ensure that all moneys deemed …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Rye Neck Union Free School District – Information Technology (2016M-280)
… to ensure that District employees receive proper cyber security training to protect District assets. Key Recommendations … systems. Ensure that employees receive formal IT security training on an ongoing basis that reflects current risks …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rye City School District – Payroll and Leave Accruals (2016M-169)
… and there was no supervisory review of her work. Not all supervisors ensured the employees had enough accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169North Babylon Union Free School District – Financial Condition (2016M-32)
North Babylon Union Free School District Financial Condition 2016M32
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Williamson Central School District – Procurement of Professional Services (2016M-55)
… Key Findings The purchasing policy and regulations do not provide guidance for seeking competition when … into a written agreement with each professional service provider indicating the contract period, the services to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesWesthill Central School District – Procurement (2016M-182)
… officials entered into written agreements with four of the professionals for services totaling $340,729 and paid the … services. Enter into written agreements with all professionals. Local Government and School Accountability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Mount Markham Central School District – Reserve Funds (2016M-73)
… and conditions under which funds will be used. Review all reserves and determine if the balances are necessary, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Madison Central School District – Procurement of Professional Services (2015M-322)
… for the 2015-16 fiscal year total approximately $9.6 million. Key Findings District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mChenango Valley Central School District – Budget Review (B4-16-5)
… fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Millbrook Central School District – Claims Processing (2015M-48)
… did not report to the Board and did not provide reports detailing claims audit results. The claims auditor did not … to report directly the Board and to provide reports detailing claims audit results. Ensure that all claims …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48