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Westbury Water District – Purchasing (2015M-261)
… 1, 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in … of purchase orders when purchasing goods and services. The procurement policy does not require the solicitation of …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Town of North Greenbush – Town Clerk (2017M-132)
… - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … corrective action. … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Village of Warsaw – Justice Court Operations (2021M-214)
… complete report - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) … fees, they did not maintain accurate records and reports. The Justices and/or Court officials: Did not maintain an … outstanding bail reports . Without accurate bail records, the Justices cannot ensure that all pending bails have been …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Highland Central School District – Non-Instructional Overtime (2021M-8)
… complete report - pdf ] Audit Objective Determine whether Highland Central School District (District) officials … plan to initiate corrective action. … Determine whether Highland Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Town of Adams – Justice Court Operations (2020M-163)
… Court (Court) funds were properly recorded, deposited and reported. Key Findings Overall, Court funds were properly recorded, deposited and reported during our audit period. However: None of the … of $1,104. The Board’s annual audit of the Justices’ books and records is inadequate because it primarily relies on the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Groton Central School District – Cash Management (2020M-124)
… not: Develop and manage a comprehensive investment program or comply with the District’s Board of Education’s (Board) … Solicit interest rate quotes to maximize interest earnings or prepare monthly cash flow forecasts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Village of Dering Harbor – Payroll (2020M-78)
… descriptions and responsibilities, work hours, salaries or hourly rates and employee benefits. The Village paid … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… report - pdf ] Audit Objective Determine whether Madison County (County) officials used competitive methods to obtain … (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the LLC a $500,000 …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Tyrone – Financial Management (2014M-343)
… The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is governed by … for restoring fund balance. Perform an annual audit or hire an independent auditor to do so. … The purpose of our audit was to review the Boards …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Kingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of … finances. Assign financial system user rights based on job duties. Each user should have a unique user name and …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Islip Fire District – Capital Assets (2020M-3)
… assets. Actively monitor asset records to ensure they are accurate and up-to-date and that purchases of District assets are actual and necessary. District officials should: Ensure … asset inventory is maintained and District assets have a tag affixed identifying them as District properties. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… General Municipal Law section 72-g provides that, subject to the rules and regulations of the governing board of the … the district/municipal corporation is located but within New York State Prior approval of the governing board of the … the public interest and not available within a reasonable distance and time period in New York State. Notification and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsMastic Beach Fire District – Cash Disbursements (2017M-38)
… does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations Compare all vouchers … and approval in the Board minutes. Prepare an abstract or list of checks to present to the Board, along with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Buffalo City School District - Charter School Tuition Billing (2019M-122)
… and District officials did not adopt written policies or procedures for charter school tuition billing. Key … recommendations and indicated that they have initiated, or planned to initiate, corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Pelham - Information Technology (2019M-77)
… and officials did not develop comprehensive IT policies or procedures. Sensitive information technology (IT) control … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature or purpose of the purchase. The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Richfield Springs Central School District - Fixed Assets (2019M-140)
… did not have asset tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Glens Falls City School District - Financial Management (2019M-12)
… 2017-18 operations. The District has not formalized or adopted a multiyear financial and capital plan. Key … to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Town of Cairo - Fuel Management (2019M-150)
… gallons (29 percent), valued at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were unsecured inside the vehicles assigned. Key … to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150