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Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period January 1, … Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overWestbury Water District – Purchasing (2015M-261)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015. … professional service contracts. The Board did not pass resolutions or enter into written agreements with three … Enter into written agreements or approve detailed resolutions for all individuals and firms that provide …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Cayuga Heights – Board Oversight (2014M-292)
… Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. The Village is … to the bank statements. The procurement policy is outdated and the current process does not comply with the procedures … Reconcile cash in a timely manner using a standard format and ensure that accounting activity in the reconciliations …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Contract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssEllicottville Central School District – Purchasing (2014M-177)
… not state competitive bidding threshold amounts and the Business Office Manual is more restrictive than statutory … purchasing process the District’s purchasing policy and Business Office Manual. Ensure that the purchasing agent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the … accounting firm or any third party used for IT services to outline the Town's needs and expectations and level of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Windsor – Information Technology (2017M-44)
… adopted in 2007 but has not been updated since then and does not address data backup, disaster recovery, breach …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, … approximately 106,000 residential and commercial customers in the City and certain neighboring communities. Budgeted … measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The Administrator has not …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls over cash … not provided written procedures for Department employees to follow when collecting fees for recreational programs. … Adopt a policy and establish written procedures to govern the Department’s cash receipts, including …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Village of Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of … The Village of Perry is located in Wyoming County and has a population of approximately 3,700. It is governed by an … for reconciling the water produced with the water billed to customers. Village officials believe that unmetered water …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Mastic Beach Fire District – Cash Disbursements (2017M-38)
Mastic Beach Fire District Cash Disbursements 2017M38
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Hyde Park Central School District - Fixed Assets (2019M-103)
… as District property for seven items valued at $42,669, out of 30 assets that we tested totaling $300,614. Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Pittsfield Fire District – Board Oversight (2016M-305)
… period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Caton – Supervisor’s Records and Reports (2014M-359)
… totaled approximately $1.5 million. Key Findings The Town does not have complete, accurate and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… 1, 2015 through April 20, 2016. Background The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Marcellus Central School District – Online Banking (2020M-66)
… Determine whether District officials established controls to ensure online banking transactions were appropriate and … The online banking policy does not clearly indicate how online transfers will be authorized and processed. A … Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of … Annually review the procurement policy to ensure that it is consistent with statutory requirements and meets the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Ulster – Fire Protection Services (2015M-177)
… March 31, 2015. Background The Town of Ulster is located in Ulster County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177