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Town of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period … Key Recommendation Institute a procedure to ensure that all the checks issued by the Supervisor are for …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Glens Falls Housing Authority – Tenant Rents (2014M-370)
… to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating … segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Town of Friendship – Justice Court Operations (2021M-15)
… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … required. Monthly accountabilities were not performed. As of December 1, 2020 the Town Board (Board) had not completed an audit of the 2018 and 2019 records, as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Andes Joint Fire District – Financial Activities (2020M-158)
… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158City of Peekskill – Information Technology (2020M-164)
… report - pdf ] Audit Objective Determine whether City of Peekskill (City) officials ensured information technology … what constitutes appropriate and inappropriate use of IT resources was not enforced. Network User Accounts were … to initiate corrective action. … Determine whether City of Peekskill City officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Masonville Fire District – Financial Activities (2020M-165)
… complete report - pdf ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… [ read complete report - pdf ] Audit Objective Determine whether Mount Pleasant Central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userMastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board … ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Hyde 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, 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-103Camden 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 … prior to the claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Pelham - Information Technology (2019M-77)
… officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Grand Island - Information Technology (2019M-34)
… compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT … for CUP compliance. Periodically review the inventory of IT assets and expand it to include software and data. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34The Academy Charter School - Credit Card Expeditures (2019M-80)
… credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials did … The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key … card users include a list of officials in attendance for meal expenditures along with itemized receipts and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Remsen Central School District - Claims Audit Process (2019M-86)
… 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 approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Town of East Hampton - Budget Review (B19-7-10)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … 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/2019/11/08/town-east-hampton-budget-review-b19-7-10City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… revenues ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice … rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited … credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and segregate …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Wainscott Common School District - Claims Auditing (2018M-240)
… claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key … a thorough audit of each claim before approving the claims for payment. District officials disagreed with certain … claims before payment and ensured that each was approved for appropriate purposes and adequ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Pittsfield Fire District – Board Oversight (2016M-305)
… internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background … Fire Commissioners. General fund budgeted appropriations for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Caton – Supervisor’s Records and Reports (2014M-359)
… July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately … the annual financial report with OSC for 2012 and 2013 in a timely manner. Key Recommendations Provide the … File the annual financial report with OSC and the clerk in a timely fashion. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359