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Town of Croghan – Financial Management (2014M-340)
… for 2014 totaled approximately $1.8 million. Key Findings Fund balance for town-wide operating funds … a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that the Town maintains a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Hillsdale – Justice Court Operations (2014M-312)
… in fines, fees and surcharges during our audit period. Key Findings The Justices and clerk did not perform bank reconciliations or accountability analyses. Key Recommendations Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Knox – Internal Controls Over Payroll (2014M-35)
… Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls over payroll and leave time … errors and inadequate documentation of time worked. Key Recommendations Adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Eggertsville Fire District – Financial Activity (2017M-27)
… for 2016 totaled approximately $1.5 million. Key Findings The Board generally provides adequate oversight … and reported and that District money is safeguarded. Key Recommendations There are no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… determine if the Town established internal controls over water billing and collections for the period of January 1, … appropriations for 2013 totaled $2.1 million. Key Findings Water billing and collection duties were not fully segregated … and compensating controls have not been established. The water clerk could make adjustments to customer accounts …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Skaneateles Central School District - Online Banking (2019M-2)
… online banking transactions were appropriate and secure. Key Findings Officials adequately segregated the duties of … banking received Internet security awareness training. Key Recommendations Update the online banking policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… and provided oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the … and capital plans or established adequate reserves. Key Recommendations Establish written policies governing the …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Lackawanna City School District - Tuition (2019M-59)
… whether tuition payments were accurate and supported. Key Findings District officials did not review tuition … $2.5 million for 162 students attending charter schools. Key Recommendations Review tuition invoices to ensure charges …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Stockbridge Valley Central School District - Information Technology (2019M-13)
… personal, private and sensitive information (PPSI). Key Findings Employees did not comply with the District’s … were communicated confidentially to District officials. Key Recommendations Monitor employees’ computer use to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mTown of Lloyd - Information Technology (2019M-36)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Geneseo Central School District - Online Banking (2019M-172)
… online banking transactions were appropriate and secure. Key Findings District officials did not: Follow the Board’s … were communicated confidentially to District officials. Key Recommendations Enforce the online banking policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Village of Menands - Justice Court Operations (2019M-185)
… intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 hours. Prepare … reports and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185McLean Fire District - Financial Operations (2017M-296)
… adequate oversight of the District’s financial operations. Key Findings The Board did not ensure annual financial … Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Amity - Town Clerk (2018M-183)
… Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments totaling $237,500 … an annual audit of the Clerk’s records, as required. Key Recommendations Record, deposit and remit all real …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal … to the County as required. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required applications, … to the County as required. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Stafford - Procurement (2018M-134)
… used a competitive process to procure goods and services. Key Findings The Board has not developed an adequate … for purchases requiring quotes in the procurement policy. Key Recommendations Review and update the procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Central Valley School District - Separation Payments (2018M-153)
… officials accurately paid employees’ separation payments. Key Findings We reviewed all 37 separation payments totaling … payroll system during the audit period, totaling $113,064. Key Recommendation Establish procedures to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Carmel Central School District ExtraClassroom Activities …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
Beaver Dams Volunteer Fire Company Inc Financial Activities 2018M17
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activities