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Town of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a … not have the ability to make transfers performs timely bank reconciliations. Adopt a comprehensive disaster recovery …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Middleburgh – Claims Audit Process (2023M-56)
… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … were approved without evidence of compliance with the Town’s procurement policy. Key Recommendations Conduct a thorough … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Albany County – Sexual Harassment Prevention Training (S9-23-05)
… Determine whether County of Albany (County) employees and elected officials completed annual sexual harassment … they did not maintain reliable records of who completed the training or ensure everyone who should have completed the training did so. Of the 315 total individuals we tested, …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Tioga Fire District – Board Oversight (2022M-170)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. … an elected seven-member Town Board. Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings … them with credit card statements and itemized receipts for all purchases. Perform a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Quaker Street Fire District – Board Oversight (2021M-96)
… procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely. Key Findings … all disbursements complied with the procurement policy and claims were for a proper District purpose or adequately … ensure the Annual Update Documents (AUDs) were completed and submitted timely. Key Recommendations Ensure competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether Copenhagen …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesEast Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… charges. The Town was not properly billing all parcels in the Westport Water District for operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2013 through January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Lyncourt Union Free School District – Information Technology (2020M-121)
… ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … corrective action. … Determine whether Lyncourt Union Free School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Accounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from … the “Withholding Applicable” field. Bulkload Business Unit OSC has also identified multiple vendors whose payments from …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingVillage of Elmira Heights – Claims Auditing (2024M-44)
… payment is made, the Board did not perform a thorough and deliberate audit of individual claims. The lack of a … increases the risk that improper payments could be made and not detected. Although the 213 claims reviewed totaling … policy. Key Recommendations Perform a thorough and deliberate audit of all claims. Ensure quotes are …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… credit card charges were properly approved, supported and for appropriate BOCES purposes. Key Findings BOCES … totaling $99,308 were paid prior to audit and approval by the claims auditor. 166 charges totaling $35,927 did not have … pre-approval but were not properly approved before the purchase. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither the Board, nor the …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… York State Comptroller Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsState Police Bulletin No. SP-104
… Purpose To notify agencies of a change in the narrative descriptions for Fraternal Order Troopers … by the Fraternal Order. Affected Employees Employees in Bargaining Units 07, 17, 18 and 62 with Deduction Code 311 and employees in Bargaining Unit 07 with Deduction Code 313 Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-104-change-narrative-descriptions-fraternal-order-troopers-life-andLehman College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations … In addition, of the 72 payments (totaling $1,248,139) from five judgmentally selected bank accounts, 25 payments … are given 30 days after the issuance of the follow-up review to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followEffectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations … that the resulting ITS clusters operate efficiently and whether the Transformation has been successful in … and Access Management. The objective of our follow-up was to assess the extent of implementation, as of December …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-follow