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City of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought competition when … and Supplies should revise its procurement policy to require City officials to seek competition when contracting for professional …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Town of Broadalbin - Records and Reports (2018M-63)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not authorized in … as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Yates County – County Clerk Cash Receipts (2015M-223)
… adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key … safeguarded, accounted for and deposited intact and in a timely manner. Ensure that duties are segregated or that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Prepare and provide monthly bank reconciliations for the membership’s review. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mCity of Tonawanda - Information Technology (2018M-146)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… the water and sewer rates to be billed. Review and repay all outstanding interfund advances. Ensure late penalties are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160New Hyde Park Fire District - Payroll (2018M-165)
… hours worked. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Bedford Central School District - Information Technology (2018M-164)
… - pdf] Audit Objective Determine whether controls over information technology (IT) were properly designed and … Bedford Central School District Information Technology 2018M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Village of Corfu - Sewer Operations (2018M-133)
… budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt … records, it did not identify errors or inaccuracies in the records. Key Recommendations Adopt more realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Cassadaga Valley Central School District - Financial Management (2018M-110)
… and reasonable. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Saratoga Youth Recreation – Financial Activities (2016M-258)
Saratoga Youth Recreation Financial Activities 2016M258
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Town of Milan - Town Clerk/Tax Collector (2018M-257)
… from one to 19 days late. Key Recommendations Ensure that all real property taxes are deposited and remitted to the … and Treasurer in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations … judgments and pursue fine collection to ensure that all fines are promptly collected. …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Barnard Fire District – Financial Condition (2015M-145)
Barnard Fire District Financial Condition 2015M145
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… District is a district corporation of the State, distinct and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is governed … define the professional services procurement requirements and require written proposals, quotations or price …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250