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Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board … does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations Compare all vouchers with a list of checks to be approved for audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… Enter into a written service level agreement (SLA) with the IT vendor. Establish adequate safeguards for online … policies and periodically review them. Enter into a SLA with the IT vendor. Provide IT security awareness training to … who use IT assets. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologySea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. The Board did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Broadalbin-Perth Central School District – Online Banking (2020M-144)
… complete report - pdf ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) … by the policy. Provide IT security awareness training to all online banking users. Sensitive information technology … with District policies. Provide IT security training to all IT users. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Poughkeepsie City School District - Payroll (2019M-110)
… not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received Medicare Part B reimbursements … are adequate and comprehensive and that employees are paid in accordance with them. Develop and implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Herkimer County Community College - Procurement (2019M-186)
… methods when procuring goods and services. Key Findings The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … the purchasing policies and procedures are distributed to all staff involved in the purchasing process. Ensure that …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Norwich City School District - Fund Balance Management (2018M-198)
… when only $283,749 was available to fund operations. As a result, the District ended 2017-18 with a $1.2 million … for various known expenditures and revenues. Developed a long-term financial plan that was unrealistic when compared … the practice of appropriating fund balance that is unavailable. Maintain reasonable fund balances and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Springs Union Free School District - Payroll (2018M-222)
… - pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… were for valid purposes. The Treasurer did not comply with the bylaws for 35 claims totaling $15,318 that required … all collections received by the Company. Ensure compliance with the bylaws and pay bills after membership approval, as required. Fire Company officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Iroquois Central School District - Financial Management (2018M-102)
Iroquois Central School District Financial Management 2018M102
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town of Wappinger - Information Technology (2019M-220)
… Objective Determine whether Town officials ensured that the personal, private and sensitive information (PPSI) on … did not comply with and officials did not monitor the computer use policy. Twenty of 66 user accounts were not … notification, disaster recovery and PPSI, and communicate all adopted IT policies to Town officials, employees and the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Palmyra - Justice Court Operations (2019M-202)
… report - pdf] Audit Objective Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, … remitted in a timely and accurate manner. Key Findings The Justice’s cash balances exceeded known liabilities by a total …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Berkshire Fire District - District Operations (2020M-40)
… officials used a competitive process to procure goods and services. Determine whether District officials … office. Key Recommendations Comply with District policies and applicable statutes requiring competition when procuring goods and services, and maintain a record of quotes obtained for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40The Academy Charter School - Credit Card Expeditures (2019M-80)
… Audit Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Pelham - Information Technology (2019M-77)
… complete report - pdf] Audit Objective Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected … and disaster recovery planning and communicate all IT policies to officials, employees and the IT … Determine whether the Town Board ensured the Towns IT systems were adequately …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation was … credit card and food and beverage policies prior to payment. Establish procedures to obtain the required number …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263State Agencies Bulletin No. 1101
… of new earnings codes and procedures for processing the 2011-2012 PEF Deficit Reduction Plan. Affected Employees … a row on the Additional Pay page for employees who meet ALL of the following criteria: Employee is in an eligible … was in an eligible bargaining unit. The system will total all monies for the following earnings codes where the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with … leave request form or other formal procedure for employees to request leave time. The process for monitoring, requesting …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1