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Pittsfield Fire District – Board Oversight (2016M-305)
… for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Morris – Board Oversight (2013M-75)
… annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the Board for their efforts to provide … by comparing the check images to the Board-approved claim vouchers, or to payroll registers, to ensure that the payees …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Town of Friendship – Justice Court Operations (2021M-15)
… properly collected, recorded, deposited, disbursed and reported Justice Court (Court) collections. Key Findings … Although the Justices properly collected, recorded and reported fines and fees, they did not deposit and disburse all fines and … Justices properly collected recorded deposited disbursed and reported Justice Court Court collections …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Morristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Town of Walton – Justice Court Operations (2021M-72)
… report - pdf ] Audit Objective Determine whether the Town of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, … Determine whether the Town of Walton Town Justice Court Court properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment. Key … officials did not always appropriately track, inventory and safeguard IT equipment.IT department staff did not … that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyTown of Dickinson – Fiscal Oversight (2014M-337)
… The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is … not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code … audit, or cause to be audited, the financial records and reports of all Town officers and employees who receive or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling $886,642 and found the claims auditor did not audit two claims … were adequately documented were for appropriate purposes and were properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable … The purpose of our audit was to review the financial operations of Ausable Water District 2 Ausable …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… audit was to examine the controls over cash disbursements for the period January 1, 2013 through January 13, 2014. … to approximately 9,000 residents. Budgeted appropriations for 2013 totaled $808,793. Key Findings The Board did not … procedures to obtain the required number of quotations for purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mAccounts Payable Advisory No. 15
… SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. Prior to … designated individuals must be recorded in OSC’s Contract Database. To support these designations the Business unit … designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, Section 4.C - Updating …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … the Board and District officials did not ensure check signings and banking transactions were secure. The … audit school william floyd check signing online banking 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell … million and did not adopt a reserve policy. The District used funds from its retirement contribution reserve for a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which operates one school with … all District claims including those for BOCES-provided services. One claim for a grant contract with BOCES (audited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when … to request, approve, earn, use and record leave and the payment of unused leave upon leaving Village employment. …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Putnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Southold – Financial Operations (2014M-299)
… Enforce and monitor timekeeping policies and ensure that all Town employees are using the Town’s timekeeping system. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Middle Country Public Library – Treasurer (2015M-291)
… is a public office. Ensure that the Treasurer meets all requirements of a Library officer, including filing an …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141