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Town of Lake Pleasant – Credit Cards (2016M-432)
… The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for … cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with receipts or other … documentation. Key Recommendations Adopt written credit card policies and procedures. Limit the number of Town credit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Village of Medina – Ambulance Service Billings (2014M-326)
… 2011 through September 10, 2014. Background The Village of Medina is located in Orleans County and has a population of … Village of Medina Ambulance Service Billings 2014M326 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Whitney Point – Cash Disbursements (2013M-69)
… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Town of Saugerties – Justice Court Operations (2015M-47)
… governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected … bank reconciliations and accountability analyses. Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash receipts were deposited within 72 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… audit was to assess the Authority’s internal controls over tenant rents and claims processing for the period October 1, … Key Findings The Board did not adopt adequate policies for tenant rent collections to ensure that payments were … written policies and procedures for the collection of tenant rents. Segregate rent collection duties among …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mSummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured … Company provides fire protection services for the Town of Mamakating and is located in Sullivan County. During our …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… 10, 2015. Background The Stockport Volunteer Fire Company No. 1 is a volunteer organization located in the Town of … for work performed at the Company’s firehouse for which no disclosure of financial interest was made. Key … Stockport Volunteer Fire Company No 1 Selected Financial Activities 2015M189 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mOneida Public Library District – Cash Disbursements (2015M-20)
… audit was to review internal controls over the District’s cash disbursement process for the period July 1, 2012 through … have not established a secure process to ensure that petty cash is appropriately accounted for. Key Recommendations … access to the District’s bank accounts. Establish a petty cash policy. …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Town of Clifton Park – Information Technology (2020M-162)
… provider more than $98,000 in 2019, officials did not define the provider’s responsibilities. Specifically, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Belfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District District Board of Education Board and District officials properly established and used reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Longwood Central School District – Overtime (2021M-126)
… did not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy … for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Lake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved … that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Town of Pulteney – Information Technology (2021M-28)
… the use of IT resources or provide IT security awareness training. Disable four unneeded local user accounts. Enter into a service level agreement (SLA) with the Town’s IT service providers. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… Central School District (District) officials properly and transparently used capital project resources. Key … another project phase totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by the voters. The Board did not competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTruxton Fire District – Board Oversight (2022M-123)
… internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Watertown Fire District – Procurement (2022M-155)
… a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. Obtain written quotes for 21 purchases of goods and services totaling $77,767. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Pearl River Union Free School District – Fixed Assets (2022M-126)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling … Free School District District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Groton – Long-Term Planning (2022M-113)
… established long-term capital and financial plans to address the Town’s Highway Department equipment needs. Key … did not establish long-term capital and financial plans to address the Town’s Highway Department equipment needs . … is in need of repair on a regular basis, services to taxpayers may not be provided timely and adequately. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113