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Town of Volney – Financial Operations Oversight (2024M-93)

… Supervisor did not maintain financial accounting records or present records to the Board for audit as required by New … Board was unable to monitor the Town’s overall finances or conduct required annual audits. The Board adopted budgets …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

City of Rensselaer – Accounting Records and Reports (2023M-26)

Determine whether the City of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common Council Council to effectively manage financial operations and capital projects

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)

… maintain a complete and accurate master list of businesses with weighing and measuring devices that require inspection. … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets … price accuracy testing. County officials disagreed with certain aspects of our findings and recommendations, but …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8

Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)

… of devices. The Director could not support that he resolved six of the 14 complaints we reviewed. Key …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… personal, private and sensitive information or disable the network. 16 IT assets could not be traced to or from … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written procedures …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… reports. Board minutes were missing from 14 of the 20 meetings held during out audit period. The Board does not …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… District officials did not consistently adhere to bidding or competitive offering requirements when purchases exceeded … over cash receipts. Segregate the Treasurer’s duties or, when this is not feasible, implement effective oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… $47,000. Key Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not … also did not prepare monthly bank reconciliations or reports. The Treasurer also has not filed the required …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)

… District boundaries are determined and documented on a map and that all District properties are charged ad valorem …

https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186

Saratoga Springs City School District – Procurement (2023M-25)

… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… bidding requirements when purchasing goods and services or entering into public works contracts that exceed bidding … the practice of preselecting vendors to provide goods or perform services for the District. Adopt policies and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

… January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire … Pine City Volunteer Fire Department Inc Financial Activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)

Mount Vernon City School District Purchasing and Claims Auditing 2017M198

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017m

Friendship Central School District –Procurement (2016M-175)

… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Lancaster Central School District – Financial Condition (2016M-101)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The written policy for reserves does not address how the suitable balance for each of the reserves will be … policy by indicating the amount of funds to be reserved, how each reserve will be funded and when the balances will be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

East Hampton Union Free School District – Financial Software User Access (2016M-340)

… audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 … officials have not adopted procedures outlining how user access rights should be established or modified, and … rights when they shouldn’t have been, giving them access to leave records, vendor information, budget transfers …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access

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