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Village of Alfred – Information Technology (2017M-236)
… critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide adequate IT security training to employees. Key Recommendations Develop … Ensure that all necessary Village personnel receive IT security awareness training and that the training is updated …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that include realistic …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided … adequate oversight of Company financial activities to ensure resources are properly safeguarded for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… The County did not obtain the required number of quotes or perform competitive bidding for 16 purchases totaling … bidding laws are adhered to when purchasing goods or entering public works contracts. Ensure that County …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate payroll duties or establish sufficient compensating controls. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Franklinville Central School District – Financial Management (2017M-49)
Franklinville Central School District Financial Management 2017M49
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager has full administrative rights to the District’s … review of journal entries prepared by the Business Manager. System administrator responsibilities should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and … District officials did not always retain necessary quote documentation with the claim vouchers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Kings Park Central School District – Fuel Inventory (2015M-282)
… period July 1, 2014 through July 31, 2015. Background The Kings Park Central School District is located in the Town of … Kings Park Central School District Fuel Inventory 2015M282 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… of Audit The purpose of our audit was to examine the resident school district tuition billing processes for the … School provides education to approximately 390 students. Resident district tuition billings for 2013-14 totaled … accurate and timely reconciliations are performed for all resident districts and credit back any money due as a result …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a population of about 700. The … when the reserves are established. Monitor the balances in specific reserves, amend the maximum amounts if necessary, …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
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)
… of our audit was to examine internal controls over the Courts financial activity for the period January 1 2013 …
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)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member …
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)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
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)
… officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes … fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits totaled $48,200 and disbursements totaled $57,600. Key Findings No one …
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)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive …
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)
Oneida Public Library District Cash Disbursements 2015M20
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20