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Operational Advisory No. 12
… OSC will issue a monthly operational advisory regarding open accounting periods. Currently, the sub modules (Accounts … Billing, Accounts Receivable, and Project Costing) are open from April 1, 2000 to August 31, 2014 and the Modified … and Budget Dates provides key data elements and explanations on the appropriate use of Obligation, Accounting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not develop an online banking policy or procedures to verify that … is applied to checks. The Board should ensure that all insurance claims are presented to the claims auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key Findings … adequate controls over the District’s user accounts to prevent unauthorized use, access and loss. Officials also … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… performed all aspects of the disbursements process with little oversight or mitigating controls. The Board did … Seek competition for purchases. District officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Town of Ticonderoga – Financial Records and Reports (2015M-301)
… through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is governed by … Towns financial records and reports for the period January 1 2013 through April 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, … policies over computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Ossian – Tax Collector (2016M-364)
… 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed with the Tax Collector, deposits were made and collections remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… of Audit The purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, … The Supervisor did not maintain complete and accurate accounting records or provide adequate oversight of the clerk … The purpose of our audit was to review the Towns accounting records and reports for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of Busti – Taxpayer Equity (2015M-349)
… Purpose of Audit The purpose of our audit was to determine whether Town officials were properly budgeting and allocating highway … The purpose of our audit was to determine whether Town officials were properly budgeting and allocating highway …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349West Seneca Fire District #6 – Financial Management (2013M-14)
… internal controls over District financial operations for the period January 1, 2009, through November 28, 2012. … Board of Fire Commissioners. The District’s budget for the 2012 fiscal year was $617,920, which was financed … cards and seek reimbursement from responsible officials for any personal, unauthorized or inappropriate activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… a district corporation of the State, distinct and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight … The purpose of our audit was to assess the Towns internal controls and Board oversight for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Wilson –Purchasing (2014M-077)
… or written quotes for purchases, or verify that that the prices charged to the Town were appropriate government contract prices, before claims were approved for payment. Of 25 claims …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Jefferson – Selected Financial Operations (2014M-332)
… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Rush – Board Oversight (2014M-193)
… 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Sodus Center Fire District – Board Oversight (2017M-108)
… 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of … independent oversight. The Treasurer made $15,943 in questionable payments to himself and his business and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Clifton – Financial Management (2014M-217)
… through April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … approximately $1.4 million. Key Findings The Town had a cash deficiency of approximately $325,000 at the end of … oversight of financial activities for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Murray – Capital Projects (2014M-086)
… the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by the … amount and identify the funding sources for each capital project. Oversee and monitor the work of the accounting firm …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086