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Town of Dannemora – Part-Town Activities (2017M-215)
Town of Dannemora PartTown Activities 2017M215
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods and services in … prepared monthly, whereby known liabilities are reconciled to available cash. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… and appoint a faculty auditor to oversee management of ECA funds and records. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationHauppauge Union Free School District – Leave Accruals (2022M-150)
… not corrected. Nine employees did not always record their hours worked or not worked, which resulted in leave balances … electronic and manual timekeeping records did not match, reflecting a difference of 15 days. Two employees …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Groton – Highway Department Asset Accountability (2022M-117)
… for Department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, … Key Recommendations Update the capital asset policy to include procedures for controls over assets costing less … for adding new assets and necessary detailed information to properly identify Department assets. Conduct periodic …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… through October 31, 2013. Background The Cambridge Central School District is located in the Towns of Cambridge, Easton, … an elected five-member Board of Education and operates one school, with approximately 885 students. Budgeted … Cambridge Central School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomTown of Schaghticoke – Water Operations (2016M-390)
… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … operates seven water districts. Budgeted appropriations for 2016 totaled approximately $4.3 million. Key Findings … billing adjustment procedures that require Board approval for all adjustments, including written documentation of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… [read complete report here - pdf] Audit Objective Determine whether Bayport-Blue … District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) … Determine whether the South Mountain Hickory Common School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mNorthville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Cairo - Fuel Management (2019M-150)
… $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… complete report - pdf] Audit Objective Determine whether Department officials provided adequate oversight of … oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four credit card … $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure … location of asset. Designate staff to be responsible for accounting for inventory, and updating the records to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsMarlboro Central School District – Information Technology (2021M-33)
… in January 2010 that included password security and user account management policies and procedures; however, the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… to ensure that the payroll is accurate. Review payroll records for error. Document procedures to ensure that the … is periodically measured and that adequate fuel inventory records are maintained. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Lansing Fire District – Investment Program (2023M-62)
… during the audit period. However, the District could have earned approximately $70,000, or $61,000 more had … options or formally solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation … generally agreed with our findings and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62