Search
Village of Wurtsboro – Financial Operations (2017M-71)
… Adopt budgets that finance recurring revenues with recurring expenditures. Develop a plan for the general … compensating controls to mitigate the risks associated with the Clerk-Treasurer’s incompatible financial duties. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… that sales tax payments are distributed in accordance with the agreement with the City of Little Falls. The County Legislature should …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… The Board did not enter into intermunicipal agreements with the Village of Waterloo for water and sewer services … Ensure written intermunicipal agreements are entered into with any municipality for which services are to be provided …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… of Directors, provides 13,500 customers within the County with water and sewer services. Budgeted appropriations for … account adjustments. Officials have not provided employees with cybersecurity awareness training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Department, Inc. is located in Seneca County and contracts with the Town of Tyre to provide fire protection services to … and disbursements. Ensure that required forms are filed with the appropriate oversight agency. Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… the public accountant hired to audit the books and records with adequate information. As a result, the 2015 and 2016 … Submit annual financial reports to the Board and cooperate with the public accountant hired to audit the books and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… District’s employee compensation and benefits transactions with the aid of computer-assisted auditing techniques for the … Cayuga County. The District, which operates seven schools with approximately 4,200 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFishers Island Union Free School District – Five Point Plan (2015M-320)
… the District’s claims audit process and compliance with State legislation known as the Five Point Plan for the … in Suffolk County. The District, which operates one school with approximately 70 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Greenville Central School District – Information Technology (2016M-221)
… in Greene County. The District, which operates two schools with approximately 1,200 students, is governed by an elected … to ensure that staff and students are in compliance with the District’s acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Alden Central School District – Financial Management (2016M-372)
… Wyoming County. The District, which operates four schools with approximately 1,690 students, is governed by an elected … and reasonable, and use the excess amounts in accordance with applicable statutory provisions in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … review letter. The District’s tentative budget complies with the tax levy limit. Key Recommendations This budget …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Yonkers City School District – Fixed Assets (2015M-229)
… for the City of Yonkers. The District operates 39 schools with approximately 26,000 students. As of July 1, 2014, the … not tagged or the asset tag information did not agree with the accounting records, 10 could not be located, nine …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western New York Maritime Charter School – Financial Operations (2015M-124)
… policy requirements and did not approve contracts with all vendors. Key Recommendations Develop written … that three written quotes are obtained, in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Town of North East – Internal Controls Over Information Technology (2013M-31)
… Key Findings The Board does not have a written agreement with one of the Town’s IT service providers and cannot be … Ensure that the Board has a written agreement with all third-party IT service providers that clearly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Brighton Memorial Library – Board Oversight (2015M-116)
… over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the … a comprehensive written investment policy in accordance with General Municipal Law. Review bank and investment …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Otisco Fire District – Financial Operations (2016M-415)
… The Treasurer had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not … the Treasurer prepares and files annual financial reports with OSC within 60 days after the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Darien – State Contract Loader Purchases (2013M-88)
… contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot … on State contract, and compare the vendor’s pricing with the State contract list prices, as adjusted for State …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Key Recommendations Consider undertaking discussions with the employee organization of the police officers to … and leave records. Ensure that all firefighters comply with the requirements of the collective bargaining agreement …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Sewanhaka Central High School District – Student Fees (2016M-296)
… City Park. The District, which operates five high schools with approximately 8,600 students, is governed by an … Ensure that all transactions are properly receipted with triplicate, press-numbered receipts. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Orleans County. The District, which operates three schools with approximately 1,400 students, is governed by an elected … fund for expenditures that could have been paid for with reserve funds. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275