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Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of the collection and expenditure of the occupancy tax for …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Village of Afton – Board Oversight (2018M-28)
… fund balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … responsibilities. The Board did not ensure that water rents and penalties were properly billed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Elmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded and … records each year and ensure that they are accurate and up-to-date. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… whether Town officials procured goods and services in accordance with Town policy and applicable laws and … May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Pine City Fire District No. 1 – Board Oversight (2017M-166)
… January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Brentwood Public Library – Leave Accruals (2018M-26)
… 1, 2016 through August 31, 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk … Brentwood Public Library Leave Accruals 2018M26 …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Dansville – Water and Sewer Operations (2017M-273)
… 2013 through November 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an … Village of Dansville Water and Sewer Operations 2017M273 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Findings The Board did not segregate the Clerk-Treasurer’s payroll processing duties and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed detailed time … Key Recommendations Segregate the Clerk-Treasurer’s payroll processing duties or, if not feasible, establish …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Newark Housing Authority – Information Technology (2017M-282)
… April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Brookfield Central School District – Claims Audit Process (2018M-6)
… The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Broome County – Financial Condition (2017M-187)
… February 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly … $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County officials have not …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Town of Canaan – Board Oversight (2017M-183)
Town of Canaan Board Oversight 2017M183
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… remittances totaling $36,079. Eight collections for prom tickets totaling $360 and three collections for yearbook …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mDutchess County – Court and Trust Funds (2014M-293)
… foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period January … of UI payments to jail inmates. We project that county inmates received potential inappropriate UI benefit … Work with the New York State Sheriffs’ Association or county Jails to obtain accurate and complete inmate data. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyRye Neck Union Free School District – Information Technology (2016M-280)
… Key Findings The District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data classification. The Board has not developed adequate policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280North Rose-Wolcott Central School District – Financial Management (2016M-22)
North RoseWolcott Central School District Financial Management 2016M22
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Williamson Central School District – Procurement of Professional Services (2016M-55)
… was to review the District’s procurement of professional services for the period July 1, 2014 through January 11, … for seeking competition when soliciting professional services. The District did not have formal written agreements … for seeking competition when soliciting professional services. Enter into a written agreement with each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-services