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Hewlett Bay Fire District
… The Board has not adopted policies and procedures for remote access and breach notification. The District does not … IT policy. Establish a policy for controlling remote access and adopt a breach notification policy. Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesVillage of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Clayville – Board Oversight (2015M-115)
… 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. … of claims. Include all revenue and expenditure accounts in the budget-to-actual reports. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when … and compensation. Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, in accordance with GML. The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Seneca County Probation Department – Restitution Payments (S9-20-7)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … restitution obligations. Nine of the 13 restitution orders reviewed had uncollected payments totaling $63,805. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) … Determine whether the Warren County Local Development Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanBethpage Public Library – Procurement (2019M-219)
… Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods and …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were appropriately … and for valid District purposes. The claims auditor did not audit and approve claims before payment as required. … that competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Liberty Central School District – Information Technology (2022M-73)
… As a result, the District’s risk of a system compromise is increased. Establish adequate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Educational Services (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… did not properly monitor non-payroll disbursements, which is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is an increased risk that errors or inappropriate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Hunter – Financial Operations (2023M-164)
… Board meeting minutes, Maintain supporting documentation for deposits, Prepare abstracts for payment of claims, Make timely deposits, or File annual … $34,988 without support or approval over a two-year period for overtime ($32,462) and unused leave time ($2,526). The …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Lincoln - Disbursements (2022M-198)
… whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor ensured that disbursements were …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198East Quogue Union Free School District – IT Asset Management (S9-22-8)
… the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … We found 20 percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, annual inventories were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Town of Poestenkill – Credit Card Purchases (2024M-34)
… personal purchases including, but not limited to, household and personal care items, video streaming … Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34North Babylon Union Free School District – Online Banking (2023M-156)
… online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156