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Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water … and Town of Poughkeepsie entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint … The City does not deposit Project funds into the Project’s bank account. The Town pays the City four percent of the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… approximately $756 million, of which the Department of Social Services’ budget totaled approximately $236 million. … Orange County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… adequate Internet security awareness training and training on the Town’s IT policies. Ensure that the Town has a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… officials established adequate internal controls over Building Department operations for the period June 1, 2015 … officials did not segregate code enforcement duties. The Building Department did not always issue press-numbered … Village of New Paltz Internal Controls Over Building Department Operations 2017M201 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of … Niagara State Park are also located in the Town. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, claims processing and payroll … January 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of approximately 27,200. The City is governed by an elected seven-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… job descriptions and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when entering purchases for existing vendors. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… acceptable use policy. Ensure compliance with software licensing requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 … Afton Central School District Management of Fund Balance and Reserves 2016M134 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for … and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is … Village of Washingtonville Village Hall Building Project and Board Oversight 2015M37 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… Because the plan was not implemented in a prudent and cost effective manner, the buy-back program actually increased the District’s cost of providing health insurance by $37,179. District … to receive payments. Key Recommendations Perform a cost benefit analysis and review the District’s eligibility …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
Town of Wheatfield Recreation Department Cash Receipts and Information Technology 2013M200
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… review was to assess the Village of Herkimer’s (Village’s) progress, as of March 2024, in implementing our recommendations in the audit report … limited procedures, the Village has demonstrated minimal progress implementing corrective action. Of the seven audit …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… State Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a public benefit … and harness horse races held at various racetracks in the State, as well as at racetracks located outside the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Purpose of Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, 2016. … records were not maintained for collections at the Town's skating rink and for admissions and concession stand sales at …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… revenues for the 2011-12 fiscal year were approximately $3.2 million. Key Finding The Board has appointed FREE to serve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management