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Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialPolice Property Room Inventory (2014-MS-4)
… , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of Irondequoit [pdf] , Village of Johnson City [pdf] , Madison County [pdf] , Town of Newburgh [pdf] , City of Troy … the integrity of property until its disposition is a critical element of police work. The failure to …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4State Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsPutnam County – Court and Trust Funds (2017M-221)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for … his custody. Key Finding The records maintained by the County Clerk and Surrogate’s Court were up-to-date and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… Town of Yates Town Supervisors Records and Reports 2018M154 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective measures to … while decreasing expenditures by $90,000 since 2013-14. District officials could potentially save taxpayers $284,000 … districts to ensure all parties understand the terms. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Inlet Common School District – Claims Processing (2023M-180)
… – pdf] Audit Objective Determine whether Inlet Common School District (District) claims were adequately supported, … Determine whether Inlet Common School District District claims were adequately supported for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Bradford Central School District – Claims Auditor (2022M-157)
… We reviewed 74 claims totaling approximately $3 million and found that: 70 claims totaling $2.96 million did not … Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges … million. This compromised the claims auditor’s objectivity and independence. The Board of Education (Board) should have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims … of these claims were independently reviewed and approved prior to payment. We also found: The Board did not appoint … audit process. Ensure all claims are audited and approved prior to payment. HCIDA officials agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were … totaling $53,425. The Treasurer performed all aspects of the disbursements process with little oversight or … to approving purchases, and it did not develop and adopt a written procurement policy to address seeking competition …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Village of Warsaw – Justice Court Operations (2021M-214)
… - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were … Determine whether the Village of Warsaw Village Justice Court Court collections were properly …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214New Lebanon Central School District – Network User Accounts (2021M-30)
… unauthorized use, access and loss. Officials did not: Disable 26 unneeded generic accounts of the 48 generic … an authorized network user list and routinely evaluate and disable unneeded accounts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Hudson City School District – Information Technology (2020M-157)
… plan. Ensure the acceptable use policy (AUP) was complied with, monitor the use of IT resources or provide IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Andes Joint Fire District – Financial Activities (2020M-158)
… officials established adequate controls over cash receipts and disbursements. Key Findings The Board of Fire … did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer recorded all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158City of Peekskill – Information Technology (2020M-164)
Determine whether City of Peekskill City officials ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Masonville Fire District – Financial Activities (2020M-165)
… Treasurer’s records. Ensure that the Treasurer transfers all District records from her own personal computer to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Mount Morris Central School District – Claims Auditor (2022M-131)
… had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Downsville Central School District – Claims Auditing (2022M-134)
… officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims were properly audited before payment. We reviewed 150 claims packets totaling $870,798 and … supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134