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Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)

… Purpose of Audit The purpose of our audit was to review the Department’s internal controls … 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …

https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95

Marcellus Central School District – Online Banking (2020M-66)

… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but they could further … whether District officials established controls to ensure online banking transactions were appropriate and secure …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Southside Academy Charter School - Enrollment and Billing (2019M-70)

… Determine whether student enrollment records and billings to school districts were accurate and supported. Key Findings … $27,389. The School does not have a good process in place to identify changes in residency, and we found … necessary documentation is kept on file. Refund money due to the SCSD and bill the appropriate resident districts for …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70

Vendor Responsibility Forms

… System Forms Agency Notice of Intent to Participate in the VendRep System  (PDF) - Identifies those agencies that intend to participate in the VendRep System and the person in the agency authorized to submit the form. …

https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-forms

Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)

Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all

Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)

… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-over

Roosevelt Fire District – Fire Station Project (2015M-163)

… of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… duties are not adequately segregated and the Board does not provide adequate oversight of the Treasurer. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

Claryville Fire District – Budgeting Practices (2014M-59)

… does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59

Circleville Fire Company – Selected Financial Activities (2013M-391)

… Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The Company’s expenditures for the audit period … Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of Company … disbursements only after Company members authorize them and performs monthly bank reconciliations. Maintain accurate, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

Hortonville Fire District – Financial Reporting (2014M-188)

… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188

Wyoming County – Selected Financial Activities (2015M-94)

… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …

https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94

Vendor File Advisory No. 11

… of which Location to choose for the transaction, agency staff must communicate with the vendor to determine the …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-location

City of Lockport – Cash Flow (2014M-195)

… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses … is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

Cost-Saving Ideas: School District Auditing – Audit Committee

… providers Non-board members with close or immediate family members who are district employees or service …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee

Village of Kaser - Refuse User Fees and Records (2018M-97)

… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

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

… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of the collection and expenditure of the occupancy tax for …

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

Broome County – Information Technology (2013M-351)

… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… period July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is … by a Board of Trustees whose seven members are elected by Fulton City School District residents. Key Findings The Board … Fulton Public Library Cash Receipts and Disbursements 2017M269 …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269