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Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… the Office’s Audit Director was responsible for EBT cash transaction monitoring, limiting supervision and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followAccounts Payable Advisory No. 38
… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some vendors that do business with the … and the limited, permissible use of rewards or points programs. For more information regarding this Advisory … Reward Programs Information for Travel and Purchase Reward Programs …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsState Comptroller Dinapoli Releases Municipal Audit
… or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials disagreed with certain findings in our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… over the work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks … the Treasurer filed required annual financial reports for 2017 through 2019. Complete mandatory fiscal oversight … made during our audit period and found that they were for proper District purposes. Key Recommendations Routinely …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Truxton Fire District – Board Oversight (2022M-123)
… whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities and did not complete … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Marathon – Town Clerk (2022M-143)
… receipts for all transactions. Did not prepare monthly bank reconciliations and verify the accuracy of the financial records . As a result, the Clerk’s bank account balance was $6,251 more than it should have been … appropriate parties in a timely manner. Prepare monthly bank reconciliations and accountabilities. Audit the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Fire District (District) Board of Fire Commissioners (Board) established adequate controls … adequate controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not … or Adopt a procurement policy, investment policy or code of ethics, as required. Although the Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mTown of Duanesburg – Financial Records and Reports (2020M-116)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not … cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event … oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event … District officials did not implement the faculty auditor’s recommendations. Key Recommendations Ensure ECA funds are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activitySchuyler Lake Fire District – Financial Activities (2022M-191)
… whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established controls over … the AUDs were between 152 and 2,343 days late. Complete mandatory fiscal oversight training. Key Recommendations Segregate the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Town of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting … Determine whether the Town of Stony Creek Town Supervisor maintained accurate accounting records …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291City of Fulton – Capital Projects (2021M-184)
… City of Fulton (City) officials appropriately maintained capital projects fund records, monitored project financial … position of individual projects or determine the correct capital project fund balance because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The Council did …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Hammondsport Central School District – Investment Program (2024M-63)
… not develop and manage a comprehensive investment program. From July 1, 2022 through February 29, 2024, the District earned $321,316 from its 37 interest bearing bank accounts and 27 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit … Sir William Johnson Volunteer Fire Company Inc Internal Controls 2015M004 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalTown of East Greenbush – Justice Court Operations (2016M-60)
… The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… has not adopted a code of ethics. The Department does not adhere to the purchase order system required in its … included a review of cash disbursements. The Treasurer does not prepare proper bank reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mGermantown Fire District – Board Oversight (2014M-166)
… a district corporation of the State, distinct and separate from the Town of Germantown and Columbia County. An elected … Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166