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Continuity of Operations Planning
… capability through tests, training, and exercises. Key Findings During our testing of a sample of 11 State … handle emergency or disaster situations more effectively. Key Recommendations Incorporate the results of our audit into …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningYaphank Fire District – Claims Processing (2013M-51)
… December 31, 2011 and December 31, 2012, respectively. Key Findings Each Commissioner is assigned to separate … card bills to be paid in advance of the Board’s audit. Key Recommendations Ensure that all claims, other than those …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Town of Owego Fire District – Board Oversight (2013M-26)
… budget appropriations were approximately $1.2 million. Key Findings The Board did not audit and approve claims after … fuel delivered to two of the three District fire stations. Key Recommendations Conduct a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally does not provide adequate … not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt procurement and code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… budgeted general fund appropriations were $71.2 million. Key Findings The Board did not provide adequate oversight of … cost was paid for 18 of 28 professional service contracts. Key Recommendations Create policies and procedures relating …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Georgetown Fire District – Board Oversight (2014M-264)
… the general fund for 2014 total approximately $145,700. Key Findings The Board did not ensure that complete and … that did not contain appropriate supporting documentation. Key Recommendations Ensure that adequate accounting records …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Taxable Travel
… as these are commuting costs and, thus, personal expenses. Key Findings HCR was required to report the commuting … during calendar years 2014, 2015, and 2016, respectively. Key Recommendations Ensure employees adhere to State travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… for the plant’s operations totaled $11.3 million for 2015. Key Findings The quality of the discharged treated flow does … is not economically providing services to its customers. Key Recommendations Ensure that the new facility is …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… 2013-14 fiscal year totaled approximately $2.36 million. Key Findings The Board manages the Agency as if it is a … Agency inappropriately received subsidies from the FIDA. Key Recommendations Direct and manage the Agency’s operations …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… budgeted appropriations for 2012 are $75.5 million. Key Findings Generally the County processes Supplemental … DSS does not require individuals to submit work schedules. Key Recommendations Ensure that DSS personnel adequately …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of … Office for the years 2009, 2010, 2011 and 2012. Key Recommendations Establish proper disbursement procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… members. The District’s budget for 2012 was $4.1 million. Key Findings The Board’s current firehouse hall rental policy … or vehicle and equipment usage and disposal. Key Recommendations Evaluate the District’s current hall …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardEmerging Manager Definition and Life Cycle
… firm that shows positive operating cash flows Has key internal infrastructure in place, with redundancies in … years Has increased breadth of ownership and has reduced key person risk Has increased diversification of investors by …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not ensure that complete and … 104 percent of the next year’s budgeted appropriations. Key Recommendations Ensure that the Treasurer maintains …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… 4,290. Budgeted appropriations for 2015 are $157,987. Key Findings The Board could not appropriately monitor the … to protect the District’s information technology assets. Key Recommendations Adopt policies and procedures to assist …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… appropriations for 2014 were approximately $2.5 million Key Findings The Board did not ensure that District personnel … a disaster recovery plan or breach notification policy. Key Recommendations Ensure that District personnel comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… were for appropriate Company purposes and supported. Key Findings The Board did not ensure that all cash … we shared our audit findings with outside law enforcement. Key Recommendations Ensure all disbursements are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Jay – Records and Reports (2023M-22)
… - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … corrective action. … Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Cheektowaga Central School District - Capital Project Management (2022M-90)
… School capital project(Project) in a transparent manner. Key Findings The Board and District officials did not manage … New York State Education Department (SED) for approval. Key Recommendations Transparently share capital project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… operating expenditures totaled approximately $11 million. Key Findings The recreation director did not remit all cash … has not adopted a comprehensive disaster recovery plan. Key Recommendations Ensure that all cash receipts are …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013m