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Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… officer whose action gave rise to the claim. Ensure that all officials and employees are familiar with the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Plattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Glenham Fire District – Cash Disbursements (2016M-380)
… for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … Ensure that no claims, other than those allowed under Town Law, are paid prior to the Board’s audit and approval. Ensure … are supported by adequate documentation prior to approving payment. Perform a thorough audit of individual claims and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… 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-69Watertown City School District – Procurement (2021M-176)
… professional services and obtain written agreements for all professional service providers. Obtain verbal and written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Lake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … District’s response letter. … Determine whether the Lake Pleasant Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202City of Lackawanna – Network Management and Internal Controls (2021M-215)
… Provide periodic IT security awareness training to all personnel who use IT resources. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-2152022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat … History Month event honors progressive black leaders who work to uplift their communities and the State in effort to …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationPutnam Central School District – Fund Balance Management (2020M-27)
… fund balance levels and the District did not use all of the fund balance appropriated to finance operations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Port Chester - Dual Employment (2018M-91)
… disagreed with some of our findings but indicated they have taken or plan to take corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Hebron – Fiscal Oversight (2015M-59)
… January 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately … that checks are signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Westfield, Town of – Financial Management (2013M-389)
… Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected Town Board and … Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to the … Key Recommendations Adopt budgets that allocate State retirement contributions and medical insurance costs between …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… to ensure that non-payroll disbursements were authorized and proper. Key Findings District officials did not implement … to sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 … The Treasurer should control when her electronic signature is applied to checks. The Board should ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsDavenport Fire District – Financial Activities (2020M-147)
… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Oneida Public Library District – Cash Disbursements (2015M-20)
… bank accounts. District officials have not established a secure process to ensure that petty cash is appropriately …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine … the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are … recommendations contained in the 2014 budget review letter. The Town’s preliminary budget complies with the …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. The Town purchased an engine for a highway department vehicle from the Highway …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323