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Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… provide proper oversight of the ECA funds. When complete records are not maintained, it increases the risk of errors … counselor. Ensure each club maintained a separate set of records from those of the central treasurer. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsUpper Jay Fire District – Board Oversight (2023M-24)
… before payment and did not audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, … before they are paid and annually audit the Treasurer's records. Ensure all checks are signed by the Treasurer. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Village of Solvay – Financial Management (2023M-49)
… to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. … fund’s declining financial condition. Maintain timely records and provide the Board with financial reports. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Homer – Non-Payroll Disbursements (2023M-63)
… Conduct or ensure an annual audit of the Supervisor’s records and reports was performed, as required. Key … are appropriate. Annually audit the Supervisor’s records, as required. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63City of Mount Vernon – Payroll (2014M-347)
… with no independent review, created computerized employee records, added and deleted employees from the payroll … City-wide requirements for employee time and attendance records. Segregate the payroll duties of authorization, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Town of Alfred – Incompatible Duties (2021M-99)
… as required. The Board did not audit the Town’s books and records, as required. Key Recommendations Ensure that the … required. Ensure that an annual audit of the Supervisor’s records is conducted. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Village of Madison - Collections (2023M-160)
… write-offs. The Board did not audit the Clerk-Treasurer’s records and reports. Key Recommendations Record and deposit … activities and annually audit the Clerk-Treasurer’s records and reports. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… did not maintain complete and accurate IT inventory records. As a result, officials cannot assure taxpayers that … Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical inventories. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… As a result, officials lack assurance the capital asset records are complete and accurate, and that assets are … in October 2018. Key Recommendations Ensure BOCES’ asset records are complete, accurate and up to date, and assets are …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Stafford – Capital Projects (2024M-17)
… did not: Maintain adequate capital project accounting records or prepare monthly itemized capital project … project budgets. Maintain complete and accurate accounting records and provide periodic financial reports to the Board. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialSchenectady City School District – Math Workbook Inventory (2023M-65)
… District officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a … Key Recommendations Maintain comprehensive inventory records of all workbooks. Adopt an adequate inventory policy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… did not maintain complete and adequate fuel inventory records. Key Recommendations Develop procedures to adopt more … is periodically measured and that adequate fuel inventory records are maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryTown of Mentz – Board Oversight (2016M-403)
… The Board did not perform annual audits of the books and records of Town officials or employees who received or … the property tax cap. Conduct annual audits of the records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… to address the maintenance and monitoring of leave accrual records. The District does not have policies regarding … policies and procedures to address employee leave accrual records. Adopt and implement a comprehensive computer use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… provide for an audit of, the Clerk-Treasurer’s books and records. The Board has not created a multiyear financial … provide for an audit of, the Clerk-Treasurer’s books and records. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of Otselic – Selected Financial Operations (2012M-220)
… financial operations – including maintaining accounting records and reports, collecting community development loans, … Recommendations Prepare complete and accurate financial records and reports. Ensure that a complete list of all …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of South Bristol – Financial Management (2015M-140)
… The Board did not perform an annual audit of the books and records of Town officials and employees who received or … needs. Annually audit or cause the audit of the books and records of all Town officers and employees who receive or …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Hampton – Justice Court Operations (2013M-305)
… and accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at … date. Review and analyze all open case files and bail records to determine if there are additional payments held. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… cash receipts journal. The Board did not audit the Clerk’s records and reports. The Clerk pled guilty to charges of … in a timely manner. Perform an annual audit of the Clerk’s records, including tax collections. Consult with Town counsel …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325