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Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… 1, 2011 through June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school … Brighter Choice Charter Middle School for Girls Financial Operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Dansville Central School District – Separation Payments (2016M-102)
… North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Town of Virgil – Justice Court Operations (2015M-77)
… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Town of Southold – Financial Operations (2014M-299)
… safeguarded in the Receiver of Taxes, Town Clerk and Waste Management Departments, and job duties in these …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Washington – Information Technology (2013M-164)
… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to … Board did not ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Bennington – Town Clerk (2013M-319)
… issue press-numbered receipts for all transactions where no other evidence of receipt was available. The Clerk did not … duplicate receipts for all transactions when no other form of receipt is available. Accurately record all …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations … 1, 2008 through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population … The purpose of our audit was to review the Town Clerks fiscal operations …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Bayport Fire District – Credit Card Use (2016M-394)
… There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 … receipt of goods or services. Key Recommendations Adopt a credit card policy that identifies each authorized user and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Operational Advisory No. 28
… in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to agencies … or payments made while the SFS was down for FYE processing are entered and posted correctly in SFS. To ensure that these …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeShelter Island Union Free School District - Fund Balance (2020M-23)
… Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a … by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Lake George Fire Company - Cash Receipts (2015M-216)
… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the … of Lake George, Warren County. The Company, which provides fire protection services to the Village and to part of the … Lake George Fire Company Cash Receipts 2015M216 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Vestal Fire Department – Financial Activities (2014M-265)
… Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of … audits. The Financial Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Delaware County – Third-Party Contractual Services (2014M-287)
Delaware County ThirdParty Contractual Services 2014M287
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Board has not filed the required Internal Revenue Service Form 990 for tax-exempt organizations. The Board is not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mCity of Oswego – Community Development (2015M-108)
… showing the number of jobs created by its revolving loan program and does not actively enforce the repayment of … entity. Key Recommendations Follow the Department’s loan guidelines for monitoring job creation and enforcing …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Western New York Maritime Charter School – Financial Operations (2015M-124)
… Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Opinion 92-8
… street and highway projects). April 3, 1992 Donald E. Freed, Director of Finance City of Binghamton …
https://www.osc.ny.gov/legal-opinions/opinion-92-8