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Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)

… whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to … 2013. Background The Slaterville Springs Fire District is a district corporation of the State, distinct and separate from the Town of Caroline and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financial

Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management

… department may authorize volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth … additional requirements depending on the location of the training school or course. These additional requirements are …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvals

City of Cohoes – Purchasing (2014M-192)

… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

Sullivan County – Tourism Promotion Services (2014M-61)

Sullivan County Tourism Promotion Services 2014M61

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61

Village of Afton – Board Oversight (2018M-28)

… 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which is governed by an …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

Elmsford Union Free School District – Fixed Assets (2017M-147)

… fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered … documentation and proper documentation of approval. Student treasurers did not maintain independent ledgers … and disbursements. Key Recommendations Ensure that student treasurers maintain adequate supporting documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Town of Union Vale – Procurement and Information Technology (2017M-172)

… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172

Pine City Fire District No. 1 – Board Oversight (2017M-166)

… January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of … Pine City Fire District No 1 Board Oversight 2017M166 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166

New Hope Fire Department – Board Oversight (2017M-298)

… of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire … governed by an elected five-member Board of Directors. The 2016 operating expenses totaled approximately $31,000. Key … guidance for cash disbursements, including the use of debit cards. Perform an annual audit of the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and … payroll processing. Not all employees completed detailed time records, and supervisors did not always approve time records. Key Recommendations Segregate the …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

Newark Housing Authority – Information Technology (2017M-282)

… use, individual access rights, disaster recovery and password security management. Authority officials did not … computer use, user access rights, disaster recovery and password security management. Ensure that the access rights …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Brookfield Central School District – Claims Audit Process (2018M-6)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, … Key Findings The Board appointed two of its members to audit claims rather than the entire Board as required by …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6

Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)

… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the … for yearbook sales totaling $165 were not remitted to the central treasurer. Key Recommendations Ensure student …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m

Rye Neck Union Free School District – Information Technology (2016M-280)

… 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in … Rye Neck Union Free School District Information Technology 2016M280 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280

Williamson Central School District – Procurement of Professional Services (2016M-55)

Williamson Central School District Procurement of Professional Services 2016M55

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-services

Westhill Central School District – Procurement (2016M-182)

… 31, 2015. Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The … $35.3 million. Key Findings Although the District adopted a purchasing policy, the policy did not include guidance for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182

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