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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)
… statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 … million were procured in accordance with the District’s purchasing policies and statutory requirements. Of the 15 … totaling $56,624 were not procured in accordance with the purchasing policy. Of the services obtained from seven …
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)
… 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 ordinances. We found: The water ordinance did not provide a … certain charges stipulated in the water and sewer ordinances did not conform to applicable State law. We …
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)
… Although fire districts are not required to pay sales tax on purchases and services they obtain, eight claims contained …
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)
… officials used a competitive process to procure goods and services. Key Findings District officials did not use a … not have clear guidelines to follow when making purchases and therefore, officials may not be procuring goods and services as intended by the Board. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… statements and canceled check images to the Board-approved vouchers to verify that all disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain sufficient … statements and canceled check images to the Board-approved vouchers. Establish controls over cash receipts, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities and the … technology (IT) system for the period June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is … sound business practices. The Board did not audit claims to ensure that all Village payments were supported and in …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Hempstead – Budget Review (B7-13-13)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mState Comptroller Dinapoli Releases Municipal Audit
… and the Justice Court did not properly account for court funds. Auditors found 22 claims totaling $132,819 were paid …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… [ read complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) … Determine if the former Highway Superintendent Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… personnel. Key Findings The Board and District officials have not developed and adopted a comprehensive written IT … and periodically tested for efficacy, District officials have less assurance that employees will react quickly and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWesthill Central School District – Information Technology (2021M-32)
… PPSI. District officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user accounts. We … District officials. Key Recommendations Monitor employee Internet use. Ensure network user accounts are properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Cambria Housing Authority – Financial Management (2015M-316)
… 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, which was established … Maintain adequate documentation of how each tenant’s rent in calculated. Annually recertify each tenant’s income …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Town of Springfield – Accounting Records and Reports (2020M-175)
… Prepare monthly bank reconciliations, record all transactions in the financial software timely and provide …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Central Square Central School District - School District Website (S9-19-29)
… - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its resources … Determine whether the Central Square Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate … recording and reporting all transactions related to FFI tax money. The Fire Chief maintained inaccurate … developing comprehensive policies and procedures related to FFI tax money. Ensure the Chamberlain adequately maintains …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… report - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners … Determine whether the Grand Gorge Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Albany Water Board – Software Management (2020M-159)
… and mobile device users from downloading applications from application stores. Maintain application and software inventories for all mobile devices. … the Information Technology (IT) Department disable the application store on mobile devices. Perform an inventory of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159City of Middletown - Information Technology (2018M-235)
… last six months, 19 of these accounts were never used and one account was last used to logon to the network more than …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235