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Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesLivingston County Probation Department – Financial Operations (2016M-404)
… Livingston County is located in central New York and has a population of approximately 65,000. The County is … Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The … collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Justice Court Fund: Invoice Billing Program
… in the municipality, we will send an invoice and billing statement to the CFO for the amount due the State (includes … to pay the village and we will send the village a separate statement. JCF will send a copy of the distribution summary … to each justice. Upon receipt of the invoice and billing statement, the municipality must make payment of money owed …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programUncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, … on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. The objective was to determine whether the Department effectively pursues and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followSagaponack Common School District - Fund Balance Management (2018M-53)
… year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, funding level and conditions under which each will be used. Key … needed reserves or reducing property taxes. Adopt policies and implement plans for how fund balance should be managed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period January 1, … The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background … and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund … regulations to define and allocate water plant costs for municipal customers. The Village is inappropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Introduction – Improving the Effectiveness of Your Claims Auditing Process
… of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. … control activity that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it … improper or fraudulent claims from being paid. In short, the audit of claims is a highly important internal …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Coldspring – Town Clerk Operations (2013M-137)
… operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013. … four councilpersons. The Town’s budgeted appropriations for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all transactions, remit …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s budgeted … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Kings Park Central School District – IT Asset Management (S9-22-13)
… to confirm they were inventoried. We found 8 percent of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $815 could not be located. Two interactive … displays and one Chromebook with combined purchase prices of approximately $4,800 were located but not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Pine Bush Central School District – IT Asset Management (S9-22-21)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. … Chromebooks, with a total cost of approximately $1,300, of the initial 40 IT assets could not be physically located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… complete report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) … duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town … Supervisor has weakened internal controls. For example, from January 1, 2022 through September 30, 2022, the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Queensbury – Justice Court (S9-14-2)
Town of Queensbury Justice Court S9142
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2DeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Onteora Central School District – Information Technology (2015M-92)
… through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County Towns of … maintain up-to-date inventory records. … Onteora Central School District Information Technology 2015M92 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Village of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately … approval and 20 claims totaling approximately $4,400 were not mathematically accurate when paid. Board …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds