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City 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-65

Prattsburgh Central School District – Tax Collection (2016M-122)

… of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, … the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The Board should … Prattsburgh Central School District Tax Collection 2016M122 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122

Shenendehowa Central School District – Claims Processing (2016M-137)

… 2014 through January 31, 2016. Background The Shenendehowa Central School District is located in the Towns of Clifton … Shenendehowa Central School District Claims Processing 2016M137 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137

Three Village Central School District – Fuel Inventories (2015M-271)

… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271

Valley Stream Central High School District – Payroll (2016M-19)

… 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19

XII.8 Overview – XII. Expenditures

… approves a voucher. The voucher is routed to the Office of the State Comptroller (OSC) for audit. The OSC approves … Department generates payment to the vendor in the form of a check, Automated Clearing House payment, or wire …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overview

Village of Delhi – Audit Follow-Up (2019M-204-F)

The purpose of our review was to assess the Villages progress as of April 2022 in implementing 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-f

Massapequa Water District (2014M-100)

… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district. …

https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100

Introduction – Information Technology Contingency Planning

… Information technology (IT) has become an integral part of most local governments’ … and accounting and reporting. The impact of an unplanned IT disruption involving the corruption or loss of data or … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

Gloversville Public Library – Claims Processing (2014M-81)

… through December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … The Library received its charter as a school district public library from the State Board of Regents and is … Gloversville Public Library Claims Processing 2014M81 …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81

Town of Stony Point – Claims Processing and Purchasing (2014M-239)

… the claims for payment. Key Recommendations Ensure that all claims are consecutively numbered during the fiscal year as per statute. Thoroughly review all abstracts prior to approval for payment of claims. …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239

City of Elmira – Audit Follow-Up (2017M-90-F)

… in August 2017. Background The City of Elmira (City) is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. General …

https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-f

Town of Warrensburg - Procurement (2014M-96)

… been reviewed or adopted annually as required by law. Not all purchases which required written quotes included evidence … quotes were obtained. The Town did not have contracts with all service providers. Key Recommendations Review the … purchasing policy. Ensure that contracts are in place for all professional service providers. …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96

Town of Erin– Inappropriate Highway Purchases (2014M-16)

… through September 10, 2013. Background The Town of Erin is located in Chemung County and has a population of approximately 2,000. The Town is governed by an elected Town Board, which comprises the …

https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16

Town of Croghan – Financial Management (2014M-340)

… was to review the Town’s financial management practices for the period January 1, 2013 through May 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings Fund balance for town-wide operating funds experienced significant …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340

Town of Covert – Financial Management and Justice Court (2015M-180)

… condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … condition and to review the Courts financial activity for the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180

Liverpool Central School District – Employee Compensation and Benefits (2014M-374)

… through the use of computer-assisted auditing techniques for the period July 1, 2012 through May 21, 2014. Background … with approximately 7,300 students. Operating expenditures for the 2013-14 fiscal year totaled $135.8 million. For the 2012-13 fiscal year, payroll and associated employee …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefits