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New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the exception of the payroll account, accurate. The … official who was not independent of recording cash and journal entry transactions. Key Recommendations The Board …
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)
… Department has not fulfilled its reporting requirements with oversight agencies such as the Internal Revenue Service … membership’s review. Department officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mCity of Yonkers – Procurement of Professional Services (2017M-268)
… justification when seeking competition will not be in the best interest of taxpayers. … City of Yonkers Procurement of …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Walton Fire District – Financial Operations (2017M-238)
… through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate … and Village of Walton, in Delaware County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Background The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … of payroll transactions or establish compensating controls to routinely monitor and review the payroll clerk’s work. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… November 30, 2015. Background The Middle Country Central School District is located in the Town of Brookhaven, Suffolk … that benefits District residents. … Middle Country Central School District Financial Management 2016M121 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Board of Cooperative Educational Services (BOCES) is an association of 12 component school districts. The … which delivers services to approximately 1,200 students, is governed by a 12-member Board of Education elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a population of approximately 68,000 and is governed by a five-member City Council. General fund …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Prattsburgh Central School District – Tax Collection (2016M-122)
… in Yates County. The District, which operates one school with approximately 400 students, is governed by an elected … Key Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Shenendehowa Central School District – Claims Processing (2016M-137)
… of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which … function to ensure that claims were properly itemized and supported; the goods or services had been received and were for proper purposes; and the claims were audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Three Village Central School District – Fuel Inventories (2015M-271)
… 2015. Background The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The … operates eight schools with approximately 6,700 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Valley Stream Central High School District – Payroll (2016M-19)
… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, Nassau … Key Recommendations There were no recommendations as a result of this audit. … Valley Stream Central High School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19XII.8 Overview – XII. Expenditures
… to New York State, or (b) refund New York State vendors or citizens. A voucher that is paid follows these processing … to New York State or b refund New York State vendors or citizens …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewVillage of Delhi – Audit Follow-Up (2019M-204-F)
… our recommendations in the audit report released in January 2020. Background The Village is located in Delaware … our recommendations in the audit report released in January 2020 …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fMassapequa Water District (2014M-100)
… insurance policies to District employees for the period January 1 through December 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Introduction – Information Technology Contingency Planning
… event of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be … The time to think about and plan for IT emergencies is before they occur. … Information technology IT has become …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Gloversville Public Library – Claims Processing (2014M-81)
… 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and … public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81