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Town of Ulster – Fire Protection Services (2015M-177)
… services. Key Recommendations Enter into written contracts or pass detailed Board resolutions for fire protection …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Springport – Financial Management (2014M-329)
… Ratify and legalize the existing building reserve or transfer its money into other reserve funds with the same …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Findings The Board did not develop a procurement policy or an investment policy. The Board did not develop a code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsSayville Public Library – Treasurer (2016M-334)
… public office. Key Recommendations Consult with legal counsel about the Library’s relationship with the individual …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Western Sullivan Public Library – Library Operations (2015M-156)
… and serves the residents of the Sullivan West Central School District. The Library, which operates three library … fixed costs for operating its three buildings are high, and officials did not perform any comparative cost …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Willing – Justice Court Operations (2014M-377)
… cases to the DMV. The Board did not properly audit or document its audit of the prior Justice’s records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Day – Supervisor’s Records and Reports (2014M-225)
… than $500,000 were not recorded in the accounting records or reported to the Board. Reconciled bank balances were not …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … 1, 2012 through December 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Pittsfield Fire District – Board Oversight (2016M-305)
… Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 total $105,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… and did not include other items such as disbursements or canceled checks. The Board has not adopted a code of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsLatham Fire Department – Length of Service Awards Program (2016M-279)
… system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, … did not maintain an adequate recordkeeping system for the LOSAP attendance records and has not established procedures … establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Town of Austerlitz is located in Columbia County and has a population of approximately 1,600. The Town is governed by … to sign time cards showing their approval. The Town does not take a physical inventory of its fuel and does not reconcile fuel purchases and usage. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allVillage of Atlantic Beach - Payroll (2018M-254)
… whether Village officials ensured that salaries were paid accurately to employees. Key Findings Village officials: … Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of Waterford - Town Clerk Collections (2018M-265)
… not be located. Key Recommendations Maintain receipts or another acceptable form of documentation for all …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not adopt … 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund was not used towards the … are not, transfers should be made to unrestricted fund balance as allowed by law, or to other reserves per statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… officials agreed with our findings and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mDeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security awareness training to employees. Restrict user … monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175