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Bronxville Union Free School District - Procurement (2018M-46)
… bidding and ensured that written contracts were in place for all professional services. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Terryville Fire District – Treasurer’s Duties (2017M-136)
Terryville Fire District Treasurers Duties 2017M136
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Town of Carrollton – Justice Court Operations (2018M-21)
… Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key … total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of … Town of Carrollton Justice Court Operations 2018M21 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21South Buffalo Charter School – Employee Compensation (2018M-1)
… by an eight-member Board of Trustees, has approximately 900 students. Operating expenses for the 2016-17 fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1East Meadow Public Library – Claims Auditing (2017M-275)
… to payment. Library officials did not obtain the required number of quotations or proposals for five purchases totaling … Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… sought competition when procuring professional services for the period July 1, 2015 through June 30, 2017. Background … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year, excluding City public schools, … City officials to seek competition when contracting for professional services or to provide justification when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Jefferson Community College – Procurement (2017M-156)
… 28, 2016. Background Jefferson Community College, which is part of the State University of New York system, is … $28.7 million. Key Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Saratoga Youth Recreation – Financial Activities (2016M-258)
… operate youth development programs for children residing in the Towns of Saratoga and Northumberland, the Village of … and the Schuylerville Central School District, in Saratoga County. Budgeted appropriations for 2016 total …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Town of Milan - Town Clerk/Tax Collector (2018M-257)
… whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely … whether the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Elba Fire Department – Controls Over Financial Activities (2014M-286)
… examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. … Board of Directors, provides fire protection services for the Village and for residents outside the Village pursuant to a contract with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mBarnard Fire District – Financial Condition (2015M-145)
… and separate from the Town of Greece, Monroe County, in which it is located. The District, which serves … Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund balance estimates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Westford - Financial Operations Oversight (2018M-196)
… - pdf] Audit Objective Determine whether the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the … The Supervisor did not maintain accurate financial records and as a result, did not provide the Board with the necessary …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… was to review internal controls over the Department’s cash disbursements process for the period June 1, 2013 … Key Finding The Board ensured that the controls over the cash disbursements process were adequate and we did not note … Waterford Volunteer Fire Department Cash Disbursements 2015M78 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Board does not approve purchases less than $1,000 made by committees. Not all disbursements were supported by receipts … Recommendations Approve all payments for purchases made by committees. Ensure that all disbursements are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overTown of Woodstock - Information Technology (2018M-211)
… Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… and collections and disbursements were properly accounted for. Key Findings Collections totaling $26,598 for 10 fundraising activities were not supported by adequate … funds spent are supported by adequate documentation and for appropriate purposes. Prepare check disbursements only …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… through the use of computer-assisted auditing techniques for the period July 1, 2012 through May 21, 2014. Background … with approximately 7,300 students. Operating expenditures for the 2013-14 fiscal year totaled $135.8 million. For the 2012-13 fiscal year, payroll and associated employee …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsJohnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204