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Village of Nelliston - Payroll and Accounting Records (2018M-162)
Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162City of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through … March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Accounts Payable Advisory No. 25
… Subject: Securing Confidential, Personal and Private Information Guidance: This advisory is intended to remind … Dates of birth; Medical information; and Other information protected by law. If a Business Unit has included in SFS any …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… calculate granted exemptions. Did not report the transfer of property with exemptions to the County as required. The … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: Ensure all exemptions are …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the … by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … financial procedures to ensure that the informal processes in practice continue to provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overWyoming County – Selected Financial Activities (2015M-94)
… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… do not have this requirement. There is no assurance that leave accruals were appropriately used. Key Recommendations … to the work being performed. Ensure that employees charge leave time when required. … Franklin County Internal Controls …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets were properly …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … Key Findings The bylaws do not specify who is responsible for approving bills for payments and for reviewing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Circleville Fire Company – Selected Financial Activities (2013M-391)
… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. … Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500. Key Findings … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mCincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. … Cincinnatus Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Town of Clayton - Justice Court Time and Attendance (2017M-286)
… with hours worked at other municipalities. The Clerk did not allow for travel time between the Town and another … estimate she was paid an additional $1,800 for 123 hours not worked. Key Recommendations Consult with legal counsel … take appropriate action to recover any wages paid for time not worked. Enforce the handbook requirement that department …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… needs and discontinue appropriating fund balance that is not needed. Reduce the amount of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading … budget. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Town of Manchester - Board Oversight and Information Technology (2018M-39)
… complete report - pdf] Audit Objective Determine whether the Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure that resources were used …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… the Town Clerk/Tax Collector maintained adequate records and deposited collections intact and timely and whether the Board adequately managed the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101