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City of Cohoes – Purchasing (2014M-192)
… for fiscal year 2014 total approximately $18.2 million. Key Findings The City’s procurement policy was adopted in … quotations as per the City’s procurement policy. Key Recommendations Update the procurement policy annually …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… of seven members. Expenditures for 2013 were $98 million. Key Findings The County did not have a process in place to … no assurance that leave accruals were appropriately used. Key Recommendations Establish policies for ensuring system …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County … 2012 through August 21, 2013. Background Sullivan County has a population of 77,800 and is located in the southeastern … procedures to ensure exemptions claimed by establishments are proper. The contract between the County and the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… organizations, other governmental units or other funds. Key Findings The Treasurer could not determine the source or … funds to ensure the timely disbursement of moneys owed. Key Recommendations Identify all moneys in trust and agency …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized … data and assets were properly safeguarded for the period of January 1, 2012 through August 20, 2013. Background Broome …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background … year and found it to be accurate. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Afton – Board Oversight (2018M-28)
… for the 2017-18 fiscal year totaled $571,248. Key Findings The Board did not properly manage fund balance … that water rents and penalties were properly billed. Key Recommendations Develop a fund balance policy …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Town of Colden – Highway Operations (2017M-127)
… in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Franklinville Joint Fire District – Claims Processing (2017M-141)
… written claims processing policy. The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Rockland County - Budget Review (B17-6-16)
… The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Elmsford Union Free School District – Fixed Assets (2017M-147)
… The Elmsford Union Free School District is located in the Village of Elmsford in Westchester County. The District, which has approximately … fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 through February 27, 2017. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Washingtonville Central School District – Financial Condition (2017M-129)
… the 2016-17 fiscal year totaled approximately $87 million. Key Findings The Board’s adopted budgets overestimated … caused the fund balance to exceed the statutory maximum. Key Recommendations Adopt budgets that represent the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Town of Dannemora – Part-Town Activities (2017M-215)
… the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … were not properly allocated, and the Town unnecessarily taxed Town residents residing within the Village which … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215South Country Central School District – Information Technology Inventory (2017M-219)
… a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items reviewed, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryTown of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk … 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… for the 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate … ledgers documenting collections and disbursements. Key Recommendations Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mYorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were … School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Board adequately managed the Town’s financial position by adopting realistic budgets, establishing a fund balance … did not adequately manage the Town’s financial position by adopting realistic budgets and establishing a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Brentwood Public Library – Leave Accruals (2018M-26)
… 1, 2016 through August 31, 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk … Brentwood Public Library Leave Accruals 2018M26 …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26