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Town of Murray – Capital Projects (2014M-086)
… Findings The Board did not properly authorize and monitor all capital projects. The Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… supervisor. The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of East Hampton - Budget Review (B19-7-10)
… our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative … the results of our review, we found that the significant revenue and expenditure projections in the tentative budget … Determine whether the significant revenue and expenditure projections in the Towns tentative …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Pittsfield Fire District – Board Oversight (2016M-305)
… The Treasurer is responsible for performing virtually all of the District’s financial duties. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Village of Little Valley – Capital Project Management (2020M-129)
… designs, to the extent possible, and carefully evaluate all change orders, to ensure the project is completed in a …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Andes Joint Fire District – Financial Activities (2020M-158)
… and disbursements to ensure the Treasurer recorded all transactions accurately and timely. Comply with New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Masonville Fire District – Financial Activities (2020M-165)
… Treasurer’s records. Ensure that the Treasurer transfers all District records from her own personal computer to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165City of Peekskill – Information Technology (2020M-164)
… plan. Provide periodic IT security awareness training to all employees who use IT resources. District officials …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Hudson City School District – Information Technology (2020M-157)
… and provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of Friendship – Justice Court Operations (2021M-15)
… reported fines and fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… for the prorated share of taxes. The Board should: Ensure all exemptions are established by local law or resolution. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Hoosic Valley Central School District - Financial Management (2018M-238)
… necessary reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cortland County - Claims Audit and Check Printing (2018M-247)
… Key Recommendations The Legislature should: Audit all claims or delegate its responsibility for auditing claims …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… totaling $5,700. Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of North Salem - Agricultural Exemptions (2018M-194)
… requirements before granting exemptions. Review all previously granted agricultural structures exemptions on …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Southside Academy Charter School - Enrollment and Billing (2019M-70)
… used for billing purposes. The School did not have all the necessary student residence documentation on file. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… Adopt a comprehensive written reserve fund policy. Review all reserves and determine if the amounts are necessary, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Wainscott Common School District - Claims Auditing (2018M-240)
… Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key Finding We found no evidence … supported, that the correct quantities were received and prices charged and that the goods/services purchased were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… and segregate incompatible financial duties to ensure all transactions are legitimate and accurate. Establish and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Remsen Central School District - Claims Audit Process (2019M-86)
… report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check disbursement … than those allowed under law, are presented to the claims auditor for audit and approval before payment. Ensure each …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86