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Town of Waterloo – Board Oversight (2017M-110)
Town of Waterloo Board Oversight 2017M110
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Comptroller DiNapoli Releases Municipal Audits
… Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget … effectively.” Village of Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls … located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… the County’s financial condition for the period January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland 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. …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368West Nyack Fire District – Claims Processing (2014M-259)
… receipts that were submitted. Reimbursements for personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Village of Malverne – Procurement (2017M-16)
… The purpose of our audit was to examine the Village’s procurement process for the period June 1, 2015 through … officials have not enforced compliance with the Village’s procurement policy. Village officials allowed goods and …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Tuckahoe Union Free School District – Overtime (2023M-53)
… pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime … the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish … that the Treasurer and Financial Secretary performed bank reconciliations for Company accounts. Key … cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
… report – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance premium contributions … (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Accounts Payable Advisory No. 5
… to vendors. Improper preparation of vouchers payable for USPS and related postal services may delay payment crediting. For information on how to process payments to the USPS and … the GFO , Chapter XII, Section 6.Z - Processing Payments for the USPS and Related Postal Services . Please note there …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageOtselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Village of Alden – Ambulance Service Billing and Collection (2016M-321)
Village of Alden Ambulance Service Billing and Collection 2016M321
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… were inadequate and key duties were not segregated. Collection, receipting and recordkeeping procedures were … pleaded guilty in December 2022 to official misconduct. As part of his plea, the former Director resigned from his …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
Village of Quogue Justice Court 2015M18
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.78 … not adopt realistic budgets or establish sufficient rates for water and sewer fund operations. The Board did not audit, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the … records were inaccurate and unreliable. Not all claims had evidence of Board approval. The Board did not provide … and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the claims …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Candor Central School District – School Lunch Operations (2015M-173)
… District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in the Towns of Caroline and Danby in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and