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The Academy Charter School - Credit Card Expeditures (2019M-80)

… credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) … $25,342, were not itemized to show the nature or purpose of the purchase. The Board approved 27 meal purchases, … Key Recommendations Ensure officials are aware of credit card procedures, and monitor and enforce …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Town of Grand Island - Information Technology (2019M-34)

… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

Town of Pelham - Information Technology (2019M-77)

… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board … IT consultant. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Camden Central School District - Claims Audit Process (2019M-124)

… 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by … However, 45 claims totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not … Report the results of the claims auditing process directly to the Board. Key Recommendations Ensure no claims, other …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124

Hyde Park Central School District - Fixed Assets (2019M-103)

… recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for … fixed assets. District officials improperly appointed the purchasing agent as the Property Control Manager, … records each year and ensure they are accurate and up to date. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Town of Ausable – Water and Sewer District Financial Operations (2015M-274)

… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and … The purpose of our audit was to review the financial operations of …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274

Town of East Hampton – Budget Review (B18-7-9)

… Town’s general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Edinburg Common School District – Tax Collection (2016M-233)

… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for … Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… Fire District is a district corporation of the State, distinct and separate from the Town of Wappinger in … to payment. Establish procedures to obtain the required number of quotations for purchases. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… District No. 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town … accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide appropriate …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

York Fire Department – Controls Over Financial Activities (2014M-112)

… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s financial activity for the period January …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m

Town of Sidney – Budget Review (B4-16-13)

… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. …

https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13

Town of Hancock – Transfer Station Operations (2016M-255)

… To make the transfer station self-sufficient, the price of transfer stickers would have to increase. Key …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… review the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. … used. Key Recommendations Establish policies for ensuring system access is granted to employees appropriately and … Franklin County Internal Controls Over the Timekeeping System 2014M276 …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

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