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East Bloomfield Fire District – Financial Operations (2017M-154)
… for 2017 total $354,594. Key Findings The purchasing agent does not provide the Board with required quotes and … written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement … IT. Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Newburgh – Budget Review (B17-6-18)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Wurtsboro – Financial Operations (2017M-71)
Village of Wurtsboro Financial Operations 2017M71
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Deerpark – Budget Review (B17-6-17)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are … percent). This is a result of overestimating expenditures and underestimating revenues. The Town’s preliminary budget …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Village of Port Chester – Payroll (2017M-115)
… paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies or procedures governing how leave time accrual … Key Recommendations Evaluate whether to continue incurring police department overtime to cover staff shortages instead …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Travel Advisory No. 5
… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory … The retention of supporting documentation must be readily available for OSC’s auditors to facilitate timely payment …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseState Agencies Bulletin No. 1299
… Pursuant to Federal Uniformed Services Employment and Reemployment Rights Act (USERRA), Article 20 of the Retirement and Social Security Law, and sections 242 and 243 of the New York State Military Law, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localComptroller DiNapoli Releases School District Audits
… security policies and procedures to safeguard IT assets. In addition, employees stored personal data, such as photos, … 2018, the audit period. Three employees received $34,738 in health insurance buyouts that they may not have been …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Lake George Fire Company - Cash Receipts (2015M-216)
… $125,000. Key Findings Maintain detailed collection records and ensure that all collections are deposited timely … checks, monthly bank reconciliations and other financial records, including those of the Drill Team. Ensure that an … Treasurer’s and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… is inadequate and the President did not provide written disclosure of his ownership interest in a business used by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Caledonia-Mumford Central School District – Online Banking (2016M-227)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through June 30, 2016. Background … access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but neither has received Internet security awareness training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Avon Central School District – Information Technology (2016M-123)
… July 1, 2014 through February 26, 2016. Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the … Avon Central School District Information Technology 2016M123 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Washingtonville Central School District – Reserve Funds (2014M-45)
… Findings The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed … all reserve funds has not been prepared. The Unemployment Insurance Reserve’s fund balance has not been used for … and submitted to the Board. Determine if the Unemployment Insurance Reserve’s fund balance is reasonable and use any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Village of Silver Creek – Capital Projects (2017M-31)
… The purpose of our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January … develop a long-term plan that evaluated the sewer or water capital projects’ financial impact on the annual operating … to the general fund. The Board did not approve water capital project change orders, which resulted in the …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Supervisor did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the … bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, complete and timely accounting records. Periodically review the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … operations for the period July 1, 2012 through March 6, 2014. Background The Eldred Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Pitcairn – Claims Auditing (2024M-69)
… improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private organization. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Harpersfield – Claims Auditing (2024M-71)
… that: The Board did not properly audit individual claim packets and supporting documentation (e.g., invoices and …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building