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Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… report – pdf] Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services (BOCES) … audit BOCES eastern suffolk …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mTown of Ira – Financial Management (2014M-280)
… practices for the period January 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga … practices for the period January 1 2013 through November 13 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Rush – Board Oversight (2014M-193)
… 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Great Valley – Town Clerk (2014M-29)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. Background The Town … The purpose of our audit was to evaluate the Clerks financial management practices for the period of January 1 through December 16 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… duplicate receipts for cash that is collected. Deposit slips were not sufficiently detailed. Key Recommendations … received by Department employees. Require all deposit slips be sufficiently detailed. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Caton – Supervisor’s Records and Reports (2014M-359)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … January 1, 2011 through July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … disbursed 84 checks totaling $394,037 prior to the Board resolution authorizing payment. The Treasurer … Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Pierrepont – Fiscal Stress (2014M-314)
… 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, is located in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Murray – Capital Projects (2014M-086)
… financial records and reports for the period January 1, 2008 through February 25, 2014. Background The Town of Murray … financial records and reports for the period January 1 2008 through February 25 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… effective controls over payroll for the period January 1, 2012 through December 31, 2013. Background The Town of … Budgeted appropriations for 2013 totaled approximately $1.05 million. Key Findings The Board has not adopted a formal … Recommendations Ensure that Town employees complete and sign individual time records and that such records include …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The … The purpose of our audit was to review the Highway Departments purchasing practices for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and … The purpose of our audit was to examine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106County of Rockland - Budget Review (B19-6-9)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… of our audit was to examine the internal controls over the Department’s financial operations for the period January 1, … through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages … of Painted Post and Riverside in Steuben County. The Department is governed by an elected four-member Board. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2015 were $669,295. Key Findings The Board did not limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Latham Fire Department – Length of Service Awards Program (2016M-279)
… maintain an adequate recordkeeping system for the LOSAP attendance records and has not established procedures to … Establish an adequate recordkeeping system for the LOSAP attendance records to ensure the information is better …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… adequately safeguarded information technology (IT) assets. Key Findings District officials did not establish adequate … weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyVillage of Dering Harbor – Payroll (2020M-78)
… complete report - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) … developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish … Determine whether the Village of Dering Harbor Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78