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Delaware County – Vehicle Usage and Disposal (2014M-258)
… perform cost-benefit analyses to support the after-hours locations of vehicles or disposal methods used. None of the … cost-effectiveness of keeping County vehicles at off-site locations and each disposal method prior to the disposal of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Village of Franklin – Fund Balance Management (2018M-13)
Village of Franklin Fund Balance Management 2018M13
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, … is located in the Town of Corning in Steuben County and has a population of approximately 1,100. The Village is … The Clerk-Treasurer did not maintain complete, accurate and timely accounting records. The Board did not receive …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties … 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Quogue Union Free School District – Financial Condition Management (2017M-196)
… through June 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in … Quogue Union Free School District Financial Condition Management 2017M196 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… of Audit The purpose of our audit was to determine whether financial activity was properly recorded and reported and Department money was safeguarded for the period January 1, … September 7, 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mDansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the … The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Board of Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mVillage of Malverne – Procurement (2017M-16)
… our audit was to examine the Village’s procurement process for the period June 1, 2015 through August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a … Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village officials …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… did not always contain work-in-progress status and an activity history was not retained for each. Key … work-in-progress property status and retain a historical activity record for each property after the enforcement …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesCortland Enlarged City School District - Budget Review (B4-15-12)
… the remaining unassigned fund balance is only $200,000 or 0.4 percent of the ensuing year’s appropriations. The … financing sources and consider reduction in appropriations or increasing other sources of revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Geneva Housing Authority – Cash Receipts (2015M-160)
… process for the period October 1, 2013 through June 11, 2015. Background The Geneva Housing Authority is located … cash that exceeds the policy’s overnight cash level. Access rights to the housing software and accounting system … or require daily deposit of all receipts. Ensure that user access rights in the accounting system and housing software …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Middle Country Public Library – Treasurer (2015M-291)
… and the Treasurer submits invoices instead of being paid a salary. The Treasurer only signs checks but does not maintain accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult … records, depositing and disbursing funds and providing monthly reports to the Board. …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2012 … The purpose of our audit was to review internal controls over …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the operations … The purpose of our audit was to review the Boards financial management and evaluate the operations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… used to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Caroline – Renewable Energy (2013M-325)
… Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, … $1.7 million. Key Finding By incorporating renewable energy technologies and efficient building placement and design, the Town Board has reduced the amount of energy purchased and the greenhouse gas emissions for Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325