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Circleville Fire Company – Selected Financial Activities (2013M-391)
… through October 22, 2013. Background The Circleville Fire Company is located in Orange County. Company officers include the President, Vice President, … Financial Secretary, Treasurer and Chaplain. The Company’s expenditures for the audit period were … Circleville Fire Company Selected Financial Activities 2013M391 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mSchool District Bus Safety (2018-MS-4)
… in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted from random drug … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4City of Binghamton - Water System Cybersecurity (2018M-152)
… Provide staff with cybersecurity awareness training. In addition, sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town 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-39Allegany-Limestone Central School District - Financial Management (2018M-129)
… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Elmsford Union Free School District – Fixed Assets (2017M-147)
… fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Village of Afton – Board Oversight (2018M-28)
… controls to provide additional oversight. Ensure that all system users are properly charged for water use and …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Brentwood Public Library – Leave Accruals (2018M-26)
… Develop and implement written procedures to provide details for the maintenance of leave accrual records and …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Contract Advisory No. 24
… Guide to Financial Operations (GFO), Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases … by improving cash flow. GFO, Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases … ACH payments. References: Guide to Financial Operations XI.11.H - Early Pay Discounts for Procurement Contract Purchases …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesNew Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Dansville – Water and Sewer Operations (2017M-273)
… whether the Board effectively managed water and sewer operations for the period June 1, 2013 through November 8, … has not provided adequate oversight of water and sewer operations. The Board did not monitor water losses. The Board … Village of Dansville Water and Sewer Operations 2017M273 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… 1, 2016 through August 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Newark Housing Authority – Information Technology (2017M-282)
… April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Brookfield Central School District – Claims Audit Process (2018M-6)
… 2016 through September 30, 2017. Background The Brookfield Central School District is located in the towns of … Brookfield Central School District Claims Audit Process 2018M6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… receipts or prepare adequate accountabilities for all collections. The central treasurer made disbursements … treasurers maintain adequate supporting documentation for all ECA fund collections. Ensure that disbursement requests … student treasurers maintain independent ledgers showing all ECA collections and disbursements. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Pine City Fire District No. 1 – Board Oversight (2017M-166)
… January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Broome County – Financial Condition (2017M-187)
… our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. … 15-member Board of Legislators. Budgeted appropriations for 2017 total approximately $383 million. Key Findings On …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Town of Canaan – Board Oversight (2017M-183)
… all tax collections to the Supervisor at least once each week. Annually audit, or retain an independent auditor to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… March 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and the … Queensbury Union Free School District ExtraClassroom Activities 2017M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m