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Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)

… to determine whether the Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely … benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was established …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-over

South Country Central School District – Information Technology Inventory (2017M-219)

… Purpose of Audit The purpose of our audit was to determine whether District officials maintained complete and accurate inventory records to safeguard information technology assets for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

Town of Lexington – Town Clerk (2017M-188)

… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk … 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by … Town of Lexington Town Clerk 2017M188 …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered receipts or … and proper documentation of approval. Student treasurers did not maintain independent ledgers documenting … and disbursements. Key Recommendations Ensure that student treasurers maintain adequate supporting documentation for all …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Town of Union Vale – Procurement and Information Technology (2017M-172)

… Purpose of Audit The purpose of our audit was to determine whether Town officials procured goods and services in accordance with Town policy and applicable laws and … use. Key Recommendations Revise the procurement policy to provide guidance on seeking competition for professional …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… sufficient documentation. The District overpaid $5,844 for fuel. Key Recommendations Revise the procurement policy and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m

Pine City Fire District No. 1 – Board Oversight (2017M-166)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

… position by adopting realistic budgets, establishing a fund balance policy and developing long-term financial and … 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town Board. Budgeted appropriations for 2017 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101

Town of Colden – Highway Operations (2017M-127)

… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127

Franklinville Joint Fire District – Claims Processing (2017M-141)

… by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total $349,000. … claims for payment did not indicate the number or dollar amounts of claims that were audited and approved for … claims contain sufficient information as to the number and dollar amounts of claims authorized for payment. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141

City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)

… Purpose of Audit The purpose of our audit was to determine whether officials adequately … 1, 2015 through February 28, 2017. Background The City of Glens Falls is located in Warren County and has a … City of Glens Falls Water and Wastewater System Cybersecurity …

https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117

Town of Canaan – Board Oversight (2017M-183)

… Findings The Clerk/Tax Collector did not routinely issue duplicate receipts for Clerk’s fees. The Clerk/Tax Collector … and employees. Key Recommendations Issue pre-numbered duplicate receipts for all transactions where no other form of receipt is available. Remit all tax collections to …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183

Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services … employees use requisition forms and purchase orders prior to making purchases. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211

Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)

… for 28 remittances totaling $36,079. Eight collections for prom tickets totaling $360 and three collections for yearbook …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m

Tapestry Charter School – Procurement (2017M-203)

… 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203

Town of Dannemora – Part-Town Activities (2017M-215)

… allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, … Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215

Town of McDonough – Financial Operations (2017M-120)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … quotes and maintaining documentation are communicated to and complied with by Town officials and employees. Audit claims prior to payment to ensure they are for proper and valid charges …

https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120