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Walton Fire Department – Financial Operations (2017M-242)
… was not properly documented. Key Recommendations Ensure all transactions are entered into the accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Bay Shore Fire District – Time and Attendance Records (2017M-264)
… respective supervisors and the District Manager before payroll processing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services … employees use requisition forms and purchase orders prior to making purchases. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211North Rose-Wolcott Central School District – Financial Management (2016M-22)
North RoseWolcott Central School District Financial Management 2016M22
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22North Babylon Union Free School District – Financial Condition (2016M-32)
North Babylon Union Free School District Financial Condition 2016M32
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for the period July … equipment costing $170,470 may have been too restrictive to foster competition. Key Recommendations Review and revise the purchasing policy to include specific language for addressing the procurement …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… with students without first verifying they held a valid clearance. The Board has not established a fingerprinting … to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy including …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorSouthern Cayuga Central School District – Financial Management (2015M-224)
… Tompkins County. The District, which operates two schools with approximately 720 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Westbury Water District – Purchasing (2015M-261)
… require the solicitation of competition before awarding professional service contracts. The Board did not pass … resolutions or enter into written agreements with three professional service providers. Key Recommendations Ensure … to include the use of competitive methods when procuring professional services. Enter into written agreements or …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Town of Orangetown – Overtime (2017M-48)
… Adopt realistic overtime budgets based on historical or other known trends. Monitor or control the overtime budgets throughout the year and make …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Liberty – Justice Court Operations (2016M-336)
… January 1, 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 residents, is governed by an elected five-member Town Board. The Town has two elected Justices who oversee … Town of Liberty Justice Court Operations 2016M336 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Hartford – Online Banking and Information Security (2016M-385)
… The Board has not developed computer security and disaster recovery plans. Key Recommendations Adopt a policy for online … IT policies and procedures for data security and disaster recovery. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of DeKalb – Financial Management (2016M-427)
Town of DeKalb Financial Management 2016M427
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Village of Shortsville – Board Oversight (2015M-5)
… accountant to do so. Develop and adopt annual budgets with realistic estimates which are supported by historical …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Mill Neck – Financial Management (2014M-358)
… 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… purpose of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 … Village of Franklinville Police Payroll and Water Accountability 2014M262 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Sylvan Beach – Board Oversight (2013M-34)
… 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The … governed by an elected Board of Trustees which comprises a Mayor and four Trustees. The Village’s budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Tyrone – Financial Management (2014M-343)
… policies, procedures or multiyear financial plans to govern budgeting practices. The Board does not perform an …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… to the claims auditor so a proper review of billings can be conducted. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140