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Village of Afton – Board Oversight (2018M-28)

… balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings … Ensure that all system users are properly charged for water use and penalties. … Village of Afton Board …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

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

County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)

… Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The … disbursement of moneys owed. Key Recommendations Identify all moneys in trust and agency accounts by performing …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041

Broome County – Information Technology (2013M-351)

… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Brookfield Central School District – Claims Audit Process (2018M-6)

… rather than the entire Board as required by Education Law. All 100 claims we reviewed, totaling $1,517,352, were paid prior to audit. Not all individual claims are being reviewed during audit. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6

South Country Central School District – Information Technology Inventory (2017M-219)

… period July 1, 2016 through June 30, 2017. Background The South Country Central School District is located in the Town … any differences from the District’s inventory records. … South Country Central School District Information Technology …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… properly accounted for extra-classroom activity (ECA) fund collections and disbursements. Key Findings Appropriations were unrealistic and appropriated fund balance was not used. Appropriations exceeded … from 2014-15 through 2016-17. Recalculated unrestricted fund balance ranged between 10 and 11 percent of ensuing …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Town of Erwin – Justice Court (2017M-266)

… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, … The Justices should perform a periodic review of all Court accounting records, including reconciling cash …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Bay Shore Fire District – Time and Attendance Records (2017M-264)

… the pay and accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017. … by an elected five-member Board of Fire Commissioners. For 2017, budgeted appropriations totaled $3.9 million. Key … Develop and implement comprehensive written procedures for time and attendance. Require that all employees complete …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264

Niagara County – Golf Course Financial Operations (2015M-308)

… it is deposited in a bank and ensure that cash receipts are deposited on a daily basis. Adopt policies establishing …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

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

… 2013. Background The Circleville Fire Company is located in Orange County. Company officers include the President, … Bills paid between Company meetings are not included in the Treasurer’s report because the report template does …

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

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… audit was to examine the controls over cash disbursements for the period January 1, 2013 through January 13, 2014. … to approximately 9,000 residents. Budgeted appropriations for 2013 totaled $808,793. Key Findings The Board did not … procedures to obtain the required number of quotations for purchases. … Hughsonville Fire District Internal Controls …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

School District Bus Safety (2018-MS-4)

… completed and reviewed. Districts had no formal mechanism for documenting and following up on complaints. Key … their compliance with requirements. Establish procedures for the intake, documentation and resolution of complaints. 1 With scope extensions for units … School District Bus Safety 2018MS4 …

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

Town of East Hampton – Budget Review (B18-7-9)

… and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Village of Tuxedo Park - Board Oversight (2018M-66)

… to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. Water rates … totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed. In … a Board member to review their duties. Use a request for proposals or quotation process to award professional …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… with hours worked at other municipalities. The Clerk did not allow for travel time between the Town and another … Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Enforce the … action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Clayton Justice Court Time …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

County of Rockland – Budget Review (B18-6-11)

… expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11