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Glen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Elmsford Union Free School District – IT Asset Management (S9-22-9)
… elmsford audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Hewlett Bay Park – Financial Management (2022M-30)
… Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and … Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… accounts were not always assessed penalties in accordance with the Board-adopted local laws. As a result, for the … assessed on all delinquent accounts in accordance with the Board-adopted local laws. Village officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Schuylerville Central School District – Fund Balance (2016M-113)
… November 30, 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The … Schuylerville Central School District Fund Balance 2016M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… fees, interest, unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. Paid …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Although the audit period overlaps with the pandemic timeline, which BOCES officials indicated as the cause for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5West Nyack Fire District – Claims Processing (2014M-259)
… to support purchases made. Expense reports for travel advances did not match the receipts that were … enforced. Comply with the District’s policy of not issuing travel advances and approve only those travel expenditures that follow the District’s standard …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… totaling $74,393 because the services were provided by a therapist who did not have the licensing required to be … are provided by, or under the supervision of, a licensed therapist as required for Medicaid reimbursement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an … water totaling 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000. The Authority did … where significant discrepancies exist and correct issues in a timely manner. Establish formal policies and procedures …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… and make any needed budget amendments if revenues fall short of estimates. Consider the potential financial impact …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Cohoes City School District – Budgeting (2016M-111)
… 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany … Cohoes City School District Budgeting 2016M111 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Caledonia-Mumford Central School District – Online Banking (2016M-227)
… does not have a written online banking agreement with its bank. The District did not dedicate a separate computer for online transactions to limit access to online bank accounts. Both the Treasurer and Business Manager … the District has a sufficient written agreement with the bank and that those who perform online banking transactions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Village of Malverne – Procurement (2017M-16)
… in the Town of Hempstead in Nassau County and has a population of approximately 8,500. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of … totaled approximately $1.5 million. Key Findings The Board has not developed policies and procedures for cash receipt …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392