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Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335East Ramapo Central School District – Budget Review (B21-5-4)
… 2016, the New York State Department of Education (SED) is required to appoint up to three monitors to the District to … and Relief Supplemental Act; and ARP – American Rescue Plan). We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Town of Sidney – Supervisor’s Disbursements (2015M-214)
… of the disbursement process in the Supervisor's office for the period January 1, 2014 through June 25, 2015. … disbursements are made including those disbursements made for payroll related expenditures. Approve payroll before … of the disbursement process in the Supervisors office for the period January 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Princetown – Claims Auditing (2015M-50)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through October 31, 2014. Background The Town of Princetown is located in Schenectady County and has a … The purpose of our audit was to review the internal controls over the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 through March 31, 2015. … The Town lacked comprehensive policies and procedures over water and sewer charges. The Town was not properly billing … our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Key Finding Claims were reviewed and approved for payment by a trustee serving as Treasurer but none were … claims are presented to and approved by the Board prior to payment. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population of … audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307New Rochelle City School District – Information Technology (2021M-142)
… communicate financial application user account changes to the vendor. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Town of Waterloo – Financial Management (2022M-7)
… report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) ensured the Town had adequate … Determine whether the Town of Waterloo Town Board and Town Supervisor Supervisor ensured the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Lyndon Fire District – Disbursements (2022M-132)
… duties or establish adequate mitigating controls. Become familiar with the resources listed in Appendix C of this …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… report – pdf] Audit Objective Determine whether Grand Island Central School District (District) officials … Determine whether Grand Island Central School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userOswego City School District - Separation Payments (2021M-194)
… with a separation benefit that was $18,680 higher than it should have been, according to his employment contract. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
The purpose of our audit was to review the Towns internal controls over the claims process for the period of January 1 2012 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… and complete and if internal controls over cottage rental collections were adequate and operating effectively … to the Supervisor which accurately reflect all cottage rental revenues received during the month. … and complete and if internal controls over cottage rental collecti …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately safeguarding its fuel … The Town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any … in the fuel usage records. The Town has not taken measures to provide physical security over fuel. There are no …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Town of Chesterfield is located in Essex County and has a population of approximately 2,450. The Town, which is governed by an elected five-member Town Board, includes the Port Kent … budgets for the water district that include realistic estimates for revenues and expenditures based on historical …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 … could purchase equipment and make capital improvements. In each of the fiscal years 2012 through 2014, the general … Recommendations Establish reserves and include a provision in the budget for their funding, instead of inflating budget …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over the Town’s … developed adequate policies, procedures or financial plans to govern budgeting practices and the amount of unexpended surplus funds to maintain. The Supervisor did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Hadley – Claims Auditing (2015M-198)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198