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Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and … the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

York Fire Department – Controls Over Financial Activities (2014M-112)

… report to the members. The Board did not review or approve bills before they were paid. Key Recommendations Adopt a code … Department’s bylaws and by statute. Review and approve all bills and claims before they are paid. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m

Town of Sidney – Budget Review (B4-16-13)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town’s preliminary …

https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13

Town of Hancock – Transfer Station Operations (2016M-255)

… The purpose of our audit was to determine if transfer station operations were self-sufficient for the period … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… Superintendent) did not maintain a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Town of Ausable – Water and Sewer District Financial Operations (2015M-274)

… 2014 through July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately 3,150. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274

Town of East Hampton – Budget Review (B18-7-9)

… 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Edinburg Common School District – Tax Collection (2016M-233)

… Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections to the Business Manager for deposit, … of the tax collection process, including reviewing cash receipts from the system to determine whether all money …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… District is a district corporation of the State, distinct and separate from the Town of Wappinger in Dutchess County. … comply with the District’s procurement, credit card and food and beverage policies prior to payment. Establish procedures to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… Purpose of Audit The purpose of our audit was to review the County’s internal controls over the timekeeping system for the period January 1, 2013 through … Franklin County Internal Controls Over the Timekeeping System 2014M276 …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

Sullivan County – Tourism Promotion Services (2014M-61)

… Corporation did not include clear goals, guidelines and benchmarks reflecting the County’s expectations for the use … related exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61

County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)

… disbursement of moneys owed. Key Recommendations Identify all moneys in trust and agency accounts by performing …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041

Village of Afton – Board Oversight (2018M-28)

… through November 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which is governed by an elected Board of Trustees, has a population …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

Town of East Hampton – Budget Review (B17-7-15)

… 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B17715 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15

Elmsford Union Free School District – Fixed Assets (2017M-147)

… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, 2017. … fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Putnam County – Court and Trust Funds (2017M-221)

… Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The purpose of our review was to determine whether County officials have …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221