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Town of Genesee – Disbursements (2016M-433)
… the Supervisor's duties of disbursing funds through wire transfers and electronic payments. The Board did not … Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually audit, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June … is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is … Key Findings The Board did not establish policies and procedures or implement sufficient controls over leave …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104City of Norwich – Information Technology (2012M-254)
… January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director of Finance oversees the City’s information … City of Norwich Information Technology 2012M254 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Orchard Park Public Library – Audit of Claims (2016M-191)
… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191South Orangetown Central School District – Network User Accounts (2022M-24)
… complete report - pdf] Audit Objective Determine whether South Orangetown Central School District (District) officials ensured network … Determine whether South Orangetown Central School District District officials ensured network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Bradford Central School District – Online Banking (2022M-102)
… School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Town of LaGrange – Financial Management (2023M-139)
… fund balance policy limit by more than $725,000. As a result, it is difficult for the Board to assess alternative …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over Town Clerk operations for … The purpose of our audit was to review the processes and procedures over Town Clerk operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Jefferson – Selected Financial Operations (2014M-332)
… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, … The purpose of our audit was to examine selected financial …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Stockton – Financial Management (2014M-90)
… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Easton – Sales Tax Allocation (2014M-355)
… June 30, 2014. Background The Town of Easton is located in Washington County and within its border includes a portion … funds to reduce the real property tax levies in these funds before allocating any remaining sales tax revenue to the town-wide funds, resulting in taxpayer inequities of approximately $188,000 from 2011 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… to the Board during the year and the Board does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the … monthly budget-to-actual revenue and expenditure reports, bank reconciliations and supporting documentation, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key … disbursement activities. Review and approve all debit card transactions before card purchases are made and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mDanby Fire District – Claims Audit (2020M-149)
… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Maine-Endwell Central School District - Leave Records (2019M-40)
… agreements. Key Recommendations Increase oversight of personnel responsible for leave accrual records. Explore …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Little Falls City School District - Financial Condition Management (2019M-67)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Binghamton City School District – Information Technology (2019M-147)
… Broome Tioga Board of Cooperative Educational Services’ South Central Regional Information Center (SCRIC). Officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Town of Schroon - Town Hall Expansion Project (2018M-128)
Town of Schroon Town Hall Expansion Project 2018M128
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Town of Maryland - Financial Management (2018M-121)
… Town of Maryland Financial Management 2018M121 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of Thompson - Board Oversight (2018M-69)
… if the Board ensured financial transactions were accounted for timely and accurately and leave accrual balances were … disbursements. The Comptroller did not properly account for Town operations timely or accurately. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69