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Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… reimbursed travelers a total of $244 for mileage and parking that were not supported by the claims documentation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Village of Ballston Spa - Financial Condition (2017M-256)
… Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Westerlo - Information Technology (2020M-33)
… adequately safeguarded information technology (IT) resources. Key Findings Town officials have not: Established … appropriate policies and procedures to safeguard IT resources. Implemented strong access controls over user … Adopt policies and procedures for safeguarding IT resources. Implement strong access controls, in part, by …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33City of Syracuse – Water System Cybersecurity (2019M-173)
… water system cybersecurity threats. The City did not have service level agreements (SLAs) with its IT vendors. In … Ensure that all IT services are provided based on a formal service level agreement. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Barnard Fire District – Financial Condition (2015M-145)
… of Audit The purpose of our audit was to determine if District officials adequately managed the District’s financial condition and operations for the period … through December 31, 2014. Background The Barnard Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained professional services … period. Key Recommendation Revise the procurement policy to clearly define the professional services procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… errors for District retirees. These errors were reported in submissions to the New York State Local Retirement System. … the scope of this audit, they are being reviewed and are in the process of being adjusted. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Depew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… purpose of our audit was to examine the Company’s controls over financial activity for the period January 1, 2013 … Chenango Fire Company Controls Over Financial Activities 2014M290 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mYates County – County Clerk Cash Receipts (2015M-223)
… adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key … safeguarded, accounted for and deposited intact and in a timely manner. Ensure that duties are segregated or that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Saratoga Youth Recreation – Financial Activities (2016M-258)
… January 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to operate youth … Saratoga Youth Recreation Financial Activities 2016M258 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Terryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to about 25,000 residents in the hamlets of Terryville and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
AuroraColden Fire District No 6 Financial Activity 2017M208
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208East Meadow Public Library – Claims Auditing (2017M-275)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… whether officials sought competition when procuring professional services for the period July 1, 2015 through … City officials did not seek competition when procuring professional services from 22 providers totaling … City officials to seek competition when contracting for professional services or to provide justification when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Shenendehowa Central School District – Claims Processing (2016M-137)
… our audit was to review the District’s claims processing for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $163 … the goods or services had been received and were for proper purposes; and the claims were audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Valley Stream Central High School District – Payroll (2016M-19)
… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … have not established a policy or written procedures to ensure that all overtime hours worked by department …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382