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Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring professional services for the period July 1, … Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mSaranac Central School District – Investment Program (2023M-89)
… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mYork Fire Department – Controls Over Financial Activities (2014M-112)
York Fire Department Controls Over Financial Activities 2014M112
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mHalcottsville 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-190Cincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49City of Lockport – Cash Flow (2014M-195)
City of Lockport Cash Flow 2014M195
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… population of approximately 51,600. The County is governed by the County Legislature which is comprised of seven …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Town of Colden – Highway Operations (2017M-127)
… bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date … the Superintendent complies with the Town’s procurement policy and General Municipal Law bidding requirements. Adopt … of parts and labor for each vehicle during its service life. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Catskill Central School District – Financial Management (2017M-134)
… School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Town of Dannemora – Part-Town Activities (2017M-215)
… allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, … Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215South Country Central School District – Information Technology Inventory (2017M-219)
… provided inventory information timely, the inventory secretary could not maintain a complete and accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryYorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured … which has approximately 3,400 students, is governed by an elected seven-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices … 1, 2016 through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a … Town of Erwin Justice Court 2017M266 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Great Neck Union Free School District – Fuel (2016M-82)
… was to determine if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written … Officials did not investigate variances identified on the fuel inventory reconciliations. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Eden Central School District – Payroll (2017M-11)
… of payroll, particularly in situations where wages or pay rates change or when there are additional payments. Key … oversight of payrolls, including changes to wages or pay rates and stipend payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11