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Town of Louisville – Water User Charges (2015M-44)
… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to … or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of East Hampton - Budget Review (B20-7-10)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … Determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Westfield, Town of – Financial Management (2013M-389)
… funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Deerpark – Budget Review (B6-14-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … Supervisor delegated his responsibility of signing checks to his clerk. The Board did not audit the financial records … The purpose of our audit was to review the Towns internal controls over financial …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… deliberate and thorough audits are conducted and that each claim approved is properly supported by original invoices, … is approved by the officer whose action gave rise to the claim. Ensure that all officials and employees are familiar …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by … The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the … State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… accounts and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… to safeguard assets. Key Findings The Board did not establish adequate controls or provide adequate fiscal … accounting records with no oversight. Key Recommendations Establish adequate oversight controls including reviewing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mDavenport Fire District – Financial Activities (2020M-147)
… Treasurer (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Central Square Central School District - School District Website (S9-19-29)
… provided the public with transparent and comprehensive financial information. Key Findings District officials maintained a website but certain financial information was not posted, causing a lack of … appended property tax report card or transparent multiyear financial plan. Key Recommendations Must post required …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Albany Water Board – Software Management (2020M-159)
… pdf ] Audit Objective Determine whether software installed on Albany Water Board (AWB) computers and mobile devices is … appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate … only appropriate and necessary software was installed on computers and mobile devices. We found unnecessary …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… and his snow plowing business. Contrary to New York State Town Law, the Treasurer paid certain claims totaling … are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… Superintendent (Superintendent) maintained adequate and appropriate records and reports. Key Findings The former Superintendent … claims to the New York State Consolidated Local Street and Highway Improvement Program (CHIPS) that resulted in the … Highway Superintendent Superintendent maintained adequate and appropriate records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The … The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Cayuga County - Procurement and Claims Audit (2018M-274)
… whether County officials procured goods and services in accordance with the procurement policy and statutory … whether County officials procured goods and services in accordance with the procurement policy and statutory …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Sayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … clarify guidelines for procuring professional services and quote thresholds. Comply with District policies by ensuring … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69