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County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan

McLean Fire Department - Financial Operations (2018M-40)

… whether Department officials provided adequate oversight of financial activities to ensure that resources were … Department officials did not provide adequate oversight of the Treasurer’s duties. Key Recommendations For money … Department officials disagreed with certain aspects of our recommendations in our report, but indicated they …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40

Unified Court System Bulletin No. UCS-59

To explain processing of Prepaid Legal Service Benefit for tax purposes

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefit

City of Cohoes – Purchasing (2014M-192)

… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

Tuckahoe Common School District - Purchasing (2018M-228)

… the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We … services exceed the Board-approved compensation in written agreements or Board resolutions. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

Town of Hancock – Transfer Station Operations (2016M-255)

… 31, 2015. Background The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The Town, which is … Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In 2015, the Town …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 percent) … IT recommendations. District officials agreed with our recommendations and indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Bolton Central School District - Fund Balance Management (2018M-249)

Determine whether District officials effectively managed general fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)

… who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … financial procedures to ensure that the informal processes in practice continue to provide adequate oversight of the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-over

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … record and report the District’s financial activities in the accounting system. Prepare and file the District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m

Sullivan County – Tourism Promotion Services (2014M-61)

… Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61

Circleville Fire Company – Selected Financial Activities (2013M-391)

… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. … Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500. Key Findings … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

School District Bus Safety (2018-MS-4)

… Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. Superintendents in five districts did not annually approve all bus drivers. … transportation vendor drivers. Take an active role in overseeing the districts’ own transportation departments …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

City of Binghamton - Water System Cybersecurity (2018M-152)

Determine whether City officials adequately safeguarded electronic access to the water system

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

Town of Manchester - Board Oversight and Information Technology (2018M-39)

Town of Manchester Board Oversight and Information Technology 2018M39

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39

Allegany-Limestone Central School District - Financial Management (2018M-129)

… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

Elmsford Union Free School District – Fixed Assets (2017M-147)

… 2017. Background The Elmsford Union Free School District is located in the Village of Elmsford in Westchester County. … which has approximately 955 students, is governed by a Board of Education. Budgeted appropriations for the 2016-17 … and recording fixed assets. Fixed assets were not tagged as District property for 26 items valued at $144,421. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147