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Town of Southold – Financial Operations (2014M-299)
… policies and procedures is established over collecting and recording cash receipts and properly segregate duties. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Willing – Justice Court Operations (2014M-377)
… operations for the period January 1, 2011 through October 24, 2014. Background The Town of Willing is located in … operations for the period January 1 2011 through October 24 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Watertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service providers, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Town of Hempstead – Information Technology Access Controls (2021M-158)
Determine whether Town of Hempstead Town officials established adequate access controls to help safeguard Town information technology IT systems against unauthorized access
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Town of Groton – Long-Term Planning (2022M-113)
… total repair costs during the audit period. If equipment is in need of repair on a regular basis, services to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Village of Port Jefferson – Justice Court Operations (2020M-56)
… 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… complete report - pdf] Audit Objective Determine whether Port Chester-Rye Union Free School District (District) … Determine whether Port ChesterRye Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userKortright Rural Fire District – Financial Activities (2022M-51)
… audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State … could have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Town of Louisville – Water User Charges (2015M-44)
… through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is governed by an elected five-member Town Board. Budgeted … them to adjust customer accounts, even though only one is designated to record adjustments. There is no review or …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44City of Newburgh – Budget Review (B20-6-12)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2021 proposed … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s proposed budget … face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Warrensburg - Procurement (2014M-96)
… 1, 2012 through December 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Villenova – Purchasing (2014M-52)
… did not solicit quotes for certain purchases. Purchase prices were not always verified and certain contracts were …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Stockton – Financial Management (2014M-90)
… through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, … of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners with a … owners under its local law establishing a tax relief rebate program without a special act from the State …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Franklin – Financial Operations (2014M-32)
… through October 11, 2013. Background The Town of Franklin is governed by a five-member Town Board and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Erin– Inappropriate Highway Purchases (2014M-16)
… through September 10, 2013. Background The Town of Erin is located in Chemung County and has a population of approximately 2,000. The Town is governed by an elected Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Croghan – Financial Management (2014M-340)
… 2013 through May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… of the Clerk’s records, including tax collections. Consult with Town counsel to determine if it is feasible to recoup …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and