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Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105New York’s Economy and Finances in the COVID-19 Era
… 17,493 1,859 11.9% Ulster 48,501 4,750 10.9% Warren 16,075 1,346 9.1% Washington 17,578 1,430 8.9% Wayne 22,747 … 28, 2020 October 14, 2020 September 30, 2020 September 16, 2020 September 2, 2020 August 19, 2020 August 5, 2020 …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. … including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper … Recommendations Ensure that accounting records are kept in an accurate and complete manner and support annual and …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… policy requires the use of a request for proposal (RFP) process only when the services or the individual who had …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Division of Housing and Community Renewal Bulletin No. DH-112
… and income taxes and will be reported on the employee's Form W-2. Payroll Register and Employee’s Paycheck/Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-112-2020-rrsu-over40-comp-time-ii-cash-outCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… of our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s total …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… $7,400. Key Recommendations Periodically review tuition bills to ensure the billings have been calculated correctly. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Olive - Accrued Leave and Information Technology (2019M-84)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not: Maintain … accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). Design or …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed 1,963 water and …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… for professional services totaling approximately $1.6 million or competitively bid purchase and public works contracts totaling approximately $6.1 million during the audit period. Have written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest. … did not maintain a complete inventory of Department assets and the Board did not adequately safeguard those assets. A …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … Appendix B includes our comments on issues raised in the Town’s response letter. … To determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through … trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure … invested as authorized by statute. Ensure that all credit card claims are properly audited prior to payment. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… of Audit The purpose of our audit was to examine the District’s internal controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures for the period January … and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial … always complete and did not contain sufficient information to verify proceeds. Key Recommendations Adopt and enforce … audits of the Treasurer’s records. Develop procedures to ensure compliance with State regulations for bingo …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations for the period … provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andPainted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … The annual audit was ineffective since it consisted of a comparison of the bank statement balance to the check register and did not include other items such as disbursements or canceled checks. The Board has …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements