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Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … Services is responsible for providing temporary help to eligible individuals and families with social service and …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of East Rockaway – Justice Court Operations (2017M-206)
… 1, 2015 through May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau … Village of East Rockaway Justice Court Operations 2017M206 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which … maintain ledgers. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraYonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Niagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. … reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual audit of the Justices’ records. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… of Berlin to the number of tickets and permits sold and on hand. Reconcile all of the Justice Court’s bank accounts on a monthly basis and ensure that month-end accountabilities are being performed on the Justices’ records. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andJohnstown Public Library – Cash Receipts (2014M-304)
… $405,000. Key Findings For cash collections that are not recorded in the circulation system, the Library does … a log or issue duplicate receipts. Cash collections are stored in an unlocked cabinet and various collections … Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Chenango County Probation Department – Restitution Payments (S9-20-3)
… did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Franklin County Probation Department – Restitution Payments (S9-20-13)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse victim … checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Saratoga County Probation Department – Restitution Payments (S9-20-12)
… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Plainville Fire District – Board Oversight (2021M-91)
… reports, for 2018 through 2020. Ensure the Treasurer’s records were audited each year, as required. Audit and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… oversight of the Company’s financial operations. As a result, there is significant risk that Company money could … cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Glen Aubrey Fire Company – Board Oversight (2022M-139)
… conditions. As a result, there is an increased risk that funds could be subject to loss, theft or misappropriation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage grants or … were supported and for appropriate District purposes. As a result, District officials made overpayments, …
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)
… to ensure overtime hours are supported by timekeeping records. BOCES officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Lindenhurst Union Free School District – Collections (2024M-24)
… and reported. As a result, there was an increased risk of improper accounting of and potential theft of collections without detection. We reviewed $311,876 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24