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Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… delivers approximately 100 educational and administrative services to its 15 component school districts and their … HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mUtica Academy of Science Charter School – Purchasing (2015M-71)
… July 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Village of Mayfield – Water and Sewer Operations (2017M-28)
… the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future … Village of Mayfield Water and Sewer Operations 2017M28 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Village of Homer – Purchasing and Credit Cards (2017M-112)
… over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. Background The Village of … department heads told us that they were unaware of the requirement that purchases be approved by the Mayor and a …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… The Town of Wawarsing is located in Ulster County and has a population of approximately 13,000. The Town Board … Town’s payroll process. As a result, 60 employees began work and were paid $28,210 between February and June 2012 … policy for leave benefits for employees who work 20 to 35 hours per week, including leave accruals. Ensure that written …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection rates. …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Somerset – Budgeting for Sales Tax (2016M-419)
… 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately 2,600. The Town, which includes … an elected five-member Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of … Town of Kent Procurement and Information Technology 2017M85 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Budgeted appropriations … that were not set up to properly account for transactions by individual funds. The Supervisor did not prepare accurate, … programs to process the Town's financial transactions by combining the functions into one program. Provide monthly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… audit the Clerk-Treasurer’s records. The Board did not certify the list of unpaid water accounts to be re-levied. … Perform an annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be re-levied. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Montgomery – Purchasing and Information Technology (2013M-210)
… the Board-adopted procurement policy did not specify the number of quotes or request for proposals (RFPs) to be … received various IT services from consultants without service level agreements. Key Recommendations Amend the … Implement a formal disaster recovery plan. Enter into service level agreements with its IT consultants that clearly …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… of approximately 2,100 residents. The Village is governed by an elected five-member Board consisting of the Mayor and … that Village officials verify that the price charged by a vendor awarded a State contract is correct by comparing relevant list prices, reduced by contract …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Newstead – Joint Highway Facility Project (2012M-260)
… of approximately 11,400 residents. The Town is governed by the Town Board, which comprises five elected members: the … Key Findings An inter-municipal agreement was entered into by the Town and the Village to address their respective …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Village of Middleport – Water and Sewer Rents (2013M-313)
… has approximately 1,840 residents. The Village is governed by an elected Board of Trustees (Board) comprised of four … that none of these adjustments were properly authorized by the Board and only two had been sufficiently documented as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of New Berlin – Ambulance Company Loan (2013M-22)
… expended moneys from the Revolving Loan Fund. Because the propriety of the use of these funds is governed by Federal, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts practices for the … June 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in … County and has a population of approximately 1,200. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218City of Olean Housing Authority – Board Oversight (2016M-93)
… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93