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Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Town of Waterford - Town Clerk Collections (2018M-265)
… pdf] Audit Objective Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and … intact, in a timely manner. Key Findings The former Clerk did not: Deposit Clerk fees intact. Adequately support … Determine if collections in the Town Clerks Clerk office are adequately accounted for reported and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Johnsburg Central School District – Payroll (2014M-174)
… District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is governed by an elected seven-member Board of Education and operates one school with approximately 340 students. … million. Key Findings The Board did not establish policies and procedures over payroll timekeeping. Employees did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant … in Columbia County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll … Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Town of Barker – Justice Court Operations (2016M-422)
… is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court … Town of Barker Justice Court Operations 2016M422 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. The …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Enfield – Purchasing (2016M-377)
… number of quotes for purchases subject to Town policy. Not all vendor payments were in accordance with the contract … obtaining goods and services on behalf of the Town. Ensure all payments are in compliance with agreed upon contract …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377State Agencies Bulletin No. 319
… Tax Credit filing status of "Married Without Spouse Filing Certificate". Affected Employees All employees eligible for … Tax Credit filing status of Married Without Spouse Filing Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Town of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Berkshire – Board Oversight (2023M-122)
… Determine whether the Town Board Board audited the Town Supervisors Supervisors records and whether the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Dutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… all services provided to districts are properly billed and use a consistent billing method to bill for the servic …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalGreat Neck Union Free School District – Fuel (2016M-82)
… reconciliations. District officials did not perform any vehicle-based reviews to determine whether District vehicle use was reasonable. Key Recommendations Ensure … fuel daily sheets and investigate all variances. Perform a vehicle-based review of vehicle performance, such as miles …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82City of Albany – Payroll (2015M-110)
… of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014. … 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 million. Key Findings Seven employees were paid for unused vacation time without adequate leave records to …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are made in compliance with District policies and applicable contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Westfield – Water and Sewer Operations (2014M-209)
… $8.5 million. Key Findings The Treasurer only relevied closed overdue water and sewer accounts instead of all unpaid …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Haldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District District officials adequately managed and monitored user accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84