Search
Belleville-Henderson Central School District - Information Technology (2019M-128)
… adopt a disaster recovery plan. District officials agreed with our recommendations and indicated they had already taken …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mLakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Village of West Haverstraw - Summer Program (2019M-146)
… program (Program) collections were properly accounted for, receipts were properly collected, deposited timely and … Program Coordinator (Coordinator), who deposited receipts for the 2018 Program, did not deposit all funds intact. The Coordinator held cash to pay vendors and …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Johnstown - Fuel Inventory (2019M-178)
… policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Haverstraw - Information Technology (2019M-125)
… not adopt a data classification, breach notification or online banking policy or a written disaster recovery plan. … to address data classification, breach notification, online banking and disaster recovery. Provide IT security …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… if cash disbursements were properly approved and made for appropriate Company purposes for the period January 1, 2014 through January 31, 2016. … Fire District and provides fire protection services for portions of the Towns of Greenfield and Wilton in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… services provided to eligible special education students. Key Findings The District lacked adequate procedures to … District could have realized revenues totaling $12,090. Key Recommendations Establish procedures to ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Schodack Central School District - Extra-Classroom Activities (2019M-85)
… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant … year totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Randolph Central School District - Financial Management (2019M-232)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Copenhagen Central School District - Procurement (2019M-238)
… of goods and services not subject to competitive bidding. Key Findings Our review of 24 purchases totaling about … providers were paid $457,700 during the audit period. Key Recommendations Obtain written and verbal quotes as …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved inappropriate or …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of Richford - Town Clerk/Tax Collector (2019M-236)
… property tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Croghan – Financial Management (2014M-340)
… (2014M-340) Purpose of Audit The purpose of our audit was to review the Town’s financial management practices for the … the Town maintains a reasonable amount of fund balance to meet its future needs. Develop a comprehensive multiyear … and capital needs and financing sources over a three- to five-year period. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… the Town’s claims processing and purchasing practices for the period January 1, 2013 through April 21, 2014. … Supervisor and four Board members. Budgeted appropriations for the 2014 fiscal year total approximately $18.4 million. … certifying that they had audited and approved the claims for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Red Creek Central School District – Financial Management (2020M-75)
… Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Town of Westerlo - Information Technology (2020M-33)
… safeguarded information technology (IT) resources. Key Findings Town officials have not: Established appropriate … IT control weaknesses confidentially to Town officials. Key Recommendations Adopt policies and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town of Erin– Inappropriate Highway Purchases (2014M-16)
… for the period January 1, 2007 through September 10, 2013. Background The Town of Erin is located in Chemung … for the period January 1 2007 through September 10 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of North Elba – Cash Collections (2020M-49)
… accounted for and deposited. Key Findings The Clerk did not deposit collections totaling $100,496 in a timely manner. The Golf Director did not provide … in the point-of-sale system and reconcile cash collections to green fees, golf certificates and pre-paid vouchers. The …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Town of Warrensburg - Procurement (2014M-96)
… Purpose of Audit The purpose of our audit was to review the Town’s … The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96