Search
Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the … desk cash receipts for the period June 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library … for the Library’s collection and disbursement of donated funds. The Treasurer has not maintained a detailed …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Duanesburg – Financial Records and Reports (2020M-116)
… the Board’s ability to monitor the Town’s financial affairs, accurately assess the Town’s financial condition and …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a … Town of Wappinger Financial Condition 2013M94 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Watertown Fire District – Procurement (2022M-155)
… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Truxton Fire District – Board Oversight (2022M-123)
… internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Groton – Long-Term Planning (2022M-113)
… the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway … Key Findings Town officials did not establish long-term capital and financial plans to address the Town’s Highway … and adequately. Key Recommendations Develop long-term capital and financial plans to replace highway capital assets …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee is responsible for the Company’s overall general and financial affairs. Revenue for 2014 totaled approximately … $50,000. Key Findings The Treasurer did not prepare and submit formal monthly and annual financial reports in 2013 and 2014. The Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mCentral Square Central School District - School District Website (S9-19-29)
… property tax report card. Should enhance transparency by: Posting all audit reports, CAPs and comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… used a competitive method to procure professional services and entered into written agreements with service providers. … or extenuating circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing the services to be provided and the basis for compensation. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Saranac Central School District - School District Website (S9-19-30)
… decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action plan … Key Recommendations Ensure that budget-to-actual results, comprehensive budget documents, a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Pearl River Union Free School District – Fixed Assets (2022M-126)
… assets with a combined cost of $55,832 were not recorded on the inventory list. District officials were unable to … a combined cost of $88,931 did not have the required asset tags. 35 fixed assets with a combined cost of $433,179 were … list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Overview – Information Technology Contingency Planning
… prepare an IT contingency plan will vary depending on the size and sophistication of your organization’s computerized …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… properly for the period January 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Whitney Point – Cash Disbursements (2013M-69)
Village of Whitney Point Cash Disbursements 2013M69
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Acceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m