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Town of Seneca Falls - Financial Management (2018M-266)
… $3.8 million. These amounts are excessive, representing 55 percent, 92 percent and 136 percent of 2018 appropriations …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Lackawanna City School District - Contractual Services (2019M-23)
… documentation to ascertain that services were rendered in accordance with the written agreements. Key … review of invoices to ensure claims for payment are in accordance with written agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Stockbridge Valley Central School District - Information Technology (2019M-13)
… District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT security awareness training to employees. In addition, sensitive IT … longer needed. Provide employees with periodic IT security awareness training. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mTown of Amity - Town Clerk (2018M-183)
… for cash receipts. Key Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Town of Stafford - Procurement (2018M-134)
… The Board has not developed an adequate procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost savings by reducing the … for purchases requiring quotes in the procurement policy. Key Recommendations Review and update the procurement …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Central Valley School District - Separation Payments (2018M-153)
… for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. … calculations was performed for all payments processed in the payroll system during the audit period, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Onondaga County Probation Department - Financial Operations (2018M-147)
… and disbursement procedures. Disburse more than $60,000 in restitution payments to crime victims. Key Recommendations … procedures to disburse undistributed restitution payments in a timely manner. County officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Department. The Department did not receipt and remit money in a timely manner. For remittances made in May 2018 and May 2019, the Department generated receipts …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… provide fire protection services to the Towns of Union and Maine. From March 2013 through February 2014, the Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… January 1, 2012 through June 30, 2015. Background The Port Washington Fire Department is located in Nassau County … Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington North and Sands Point to provide fire … Port Washington Fire Department Budgeting 2015M209 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which … and the independent auditor did not have procedures in place to obtain or review canceled check images, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialPine Bush Central School District – Claims Audit Process (2017M-171)
… period July 1, 2016 through June 30, 2017. Background The Pine Bush Central School District is located in the towns of … Pine Bush Central School District Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Johnsonville Fire District – Claims Processing (2017M-190)
… properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. … Board of Commissioners. Operating disbursements for the audit period totaled $216,953. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Columbia County – Procurement (2017M-249)
… Purpose of Audit The purpose of our audit was to determine whether the County procured goods and services in accordance with … the County’s procurement policy. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… July 24, 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is … Ulster County Department of Social Services Preschool and Children and Family Services …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyIndian Lake Central School District – Claims Auditing (2016M-15)
… The District, which operates one school with approximately 120 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Greenwich Central School District – Claims Auditing (2016M-37)
… Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… of Cooperative Educational Services Internal Controls Over Purchasing 2016M158 …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingWindsor Central School District – Cafeteria Operations (2016M-130)
… Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools … funded Summer Food Service Program provider and increased in-house catering. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130