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Village of Nelliston - Payroll and Accounting Records (2018M-162)
… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Utilization of the Arch Street Yard and Shop Facility
… and whether the Facility is maintained and secured and at what cost. Our audit covered the period from May 3, 2002 … Terminal. The Facility was completed in December 2004 at a cost of $81.4 million. Funding for the project was …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings … for each credit card purchase. Reconcile credit and gasoline card statements to itemized supporting documentation. Develop and implement written policies and procedures for the use of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… have made some progress in correcting the problems we identified. However, additional improvements are needed. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followAnnual Assessment of Market Orders for 2015 and 2016
… and Development Programs. The Department should work with UDC to improve oversight of the Market Order Program, … or services that were not competitively bid in accordance with contract requirements. Additionally, we found $23,000 in … ineligible for reimbursement. Key Recommendations Work with UDC to strengthen policies and enforce provisions of the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016List of Agency Reveal Reports and Reveal Retention Schedules
… Report Report Name Number of Retention Generations NHRP705 Worker’s Compensation … Employee Address Report 4 NPAY747 M/C Cash Merit Award Report 3 PAY002 Payroll Register 15 TAX113 Reset W-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/list-agency-reveal-reports-and-reveal-retention-schedulesTown of Ticonderoga – Financial Records and Reports (2015M-301)
… of our audit was to review the Town’s financial records and reports for the period January 1, 2013 through April 30, … The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is … The Supervisor’s clerk did not maintain complete, accurate and timely accounting records and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Guilderland – Employee Compensation and Benefits (2015M-262)
The purpose of our audit was to review the Towns employee compensation and benefits transactions for the period January 1 2014 through January 31 2015
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… July 7, 2016. Background The Town of Plainfield is located in Otsego County and has a population of 915. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mCortland County - Claims Audit and Check Printing (2018M-247)
… proper County purposes. Key Findings The Legislature has not audited claims since 2015. The Finance Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial … officials used bid specifications for a purchase that may have created ambiguity as to whether the District intended to … that were reasonably equivalent. District officials did not consistently adhere to bidding or competitive offering …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with training requirements and to review internal controls over procurement for the period … of taking office. Closely monitor the purchasing process to ensure that purchases are made in accordance with New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Lakeland Fire District – Travel and Conference Costs (2013M-145)
… 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected … that expenditures were properly supported. This resulted in: The payment of $15,041 in questionable travel costs which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Chemung County Probation Department – Collections and Disbursements (2016M-10)
… September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … Legislature. The County’s Probation Department assists in reducing the incidence of crime by probationers in the community and is the designated agency for the …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The … Department procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s processes for … all sequentially numbered receipts and other documents when conducting file maintenance procedures. Regularly review …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Village of Millbrook - Financial Operations and Procurement (2018M-135)
… [read complete report - pdf] Audit Objective Determine whether: The Board … Findings Village officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts that are not for Village purposes. Village officials did not seek …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… were incorrectly recorded, the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In addition, all 45 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m