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Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… Require adherence to the credit card policy, particularly with regard to supporting documentation for each credit card … what documentation is required. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Tuckahoe Common School District - Purchasing (2018M-228)
… and whether professionals were paid in accordance with Board-approved rates. Key Findings We reviewed 10 … or Board resolutions. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… that amounts earned for leave are granted in accordance with contracts and Board approval and that leave records are … communicated IT recommendations. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonRoosevelt Fire District – Fire Station Project (2015M-163)
… services. The Board did not enter into written agreements with four contractors that provided services during the fire … that District officials enter into written agreements with professional service providers. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Hoosic Valley Central School District - Financial Management (2018M-238)
… expenditures and/or necessary reserves and reducing property taxes. Review all reserves to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bolton Central School District - Fund Balance Management (2018M-249)
… reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Cortland County - Claims Audit and Check Printing (2018M-247)
… since 2015. The Finance Office clerks have access rights in the financial software to enter disbursements and apply … of county auditor or the office of county comptroller, in accordance with law. Direct the County’s Information … prepared checks. Discontinue assigning users access rights in the financial software. County officials agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… not review canceled checks because they are not returned with the Department’s bank statements. Key Recommendations … and request that copies of canceled checks be returned with the monthly bank statements. … Clifton Park Volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overSchool District Bus Safety (2018-MS-4)
… Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. … in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Village of Tuxedo Park - Board Oversight (2018M-66)
… totaling $7,620 for 494 bills during the eight quarters we reviewed. In addition, sensitive information …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66City of Binghamton - Water System Cybersecurity (2018M-152)
… that could jeopardize the water system. Provide staff with cybersecurity awareness training. In addition, sensitive … IT recommendations. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152County of Rockland – Budget Review (B18-6-11)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … are reasonable. The County’s proposed 2019 budget complies with the tax levy limit. Key Recommendations The budget …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… that records were accurate and up-to-date. The Board with adequate financial reports, leading to the deterioration … fund when adopting the 2019 budget. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Village of Kaser - Refuse User Fees and Records (2018M-97)
… complete report - pdf] Audit Objective Determine whether the Village imposed refuse fees in excess of related … records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection … agreed with our recommendations and indicated they planned to initiate corrective action. … Village of Kaser Refuse User …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Schenevus Central School District - Financial Condition (2018M-83)
… incurred deficits totaling over $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations … on the general fund. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception of the debt and capital reserves … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Contract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssRockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Brentwood Public Library – Leave Accruals (2018M-26)
… The purpose of our audit was to determine whether Business Office employee leave accrual records were accurate for the … Leave accrual records for five of the seven Business Office employees were overstated by a total of 272 hours. The Library Director started 2016-17 with 84 hours of …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Vendor File Advisory No. 11
… in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical … choose for the transaction, agency staff must communicate with the vendor to determine the appropriate Location prior …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-location