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Iroquois Central School District - Financial Management (2018M-102)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … the District’s policy. The unemployment insurance reserve is overfunded ($604,000) and the debt reserve is improperly restricting $245,000. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town 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-101Town of Colden – Highway Operations (2017M-127)
… April 21, 2017. Background The Town of Colden is located in Erie County and has approximately 3,200 residents. The … soliciting bids or quotes as required, which resulted in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Franklinville Joint Fire District – Claims Processing (2017M-141)
… was to examine the District’s claims processing procedures for the period January 1, 2016 through May 25, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total $349,000. Key Findings The Board has not … equipment and supplies. Board resolutions approving claims for payment did not indicate the number or dollar amounts of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. … elected six-member Common Council. Budgeted appropriations for 2017 total approximately $17.8 million for the general fund, $3.4 million for the water fund and …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Elmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly … Union Free School District is located in the Village of Elmsford in Westchester County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Washingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the … Background The Washingtonville Central School District is located in the Town of Blooming Grove and includes the … and New Windsor in Orange County. The District is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Catskill Central School District – Financial Management (2017M-134)
… practices for the period July 1, 2015 through March 28, 2017. Background The Catskill Central School District is … practices for the period July 1 2015 through March 28 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Village of Afton – Board Oversight (2018M-28)
… 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Town of McDonough – Financial Operations (2017M-120)
… 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. … officials did not always ensure that purchases were at the best prices and disbursements were for proper Town purposes. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ … and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed … establish compensating controls. Require employees to complete detailed time records and require all supervisors …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority officials have established policies and procedures to adequately safeguard information technology (IT) assets … approximately $3.8 million. Key Findings The Board did not adopt IT policies and procedures to address acceptable …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Brookfield Central School District – Claims Audit Process (2018M-6)
… September 30, 2017. Background The Brookfield Central School District is located in the towns of Bridgewater, … claim prior to authorizing payment. … Brookfield Central School District Claims Audit Process 2018M6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Town of Dannemora – Part-Town Activities (2017M-215)
… includes the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a five-member Town Board, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215South Country Central School District – Information Technology Inventory (2017M-219)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Country Central School District is located in the Town of Brookhaven in Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryTown of Lexington – Town Clerk (2017M-188)
… Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, … 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an elected five-member … $1.9 million and fees totaling $16,861 were not deposited in a timely manner. Clerk fees totaling $781 were recorded …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… to determine whether District officials properly accounted for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 1,170 students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… and protected against unauthorized use, access and loss for the period January 1, 2016 through May 24, 2017. … competition. The Town has no policies or restrictions for Internet use; we found numerous instances of personal … policy to provide guidance on seeking competition for professional services. Adopt policies for Internet use, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… law and District policy and to determine whether payments for goods and services were appropriate and adequately documented for the period July 1, 2015 through March 31, 2017. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $98 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m