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Town of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… The Eastport-South Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCopiague Union Free School District – Check Signing (2015M-181)
… one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks … check signature policy to require the Treasurer to sign all checks in compliance with Education Law. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Taylor – Financial Management (2016M-391)
… 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is governed by an … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Village of Medina – Ambulance Service Billings (2014M-326)
… audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. Background The Village of Medina is located in Orleans County and has a population of … collecting unpaid ambulance bills. Ensure that all fees are payable directly to the Clerk-Treasurer. Review the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
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)
… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is governed by an elected Board of Trustees comprised of four Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an elected five-member Town Board, maintains a Justice … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Gloversville Housing Authority – Selected Financial Operations (2015M-257)
Gloversville Housing Authority Selected Financial Operations 2015M257
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mSummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… totaled $57,600. Key Findings No one compared the bank statements and canceled check images to the … maintain adequate records to identify the source of each bank deposit. Key Recommendations Compare bank statements and canceled check images to the …
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)
… Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mOneida Public Library District – Cash Disbursements (2015M-20)
Oneida Public Library District Cash Disbursements 2015M20
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Town of Clifton Park – Information Technology (2020M-162)
… procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former employees who left Town employment one month to 15 years before our review. Have a written contract with …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Belfast Central School District – Reserve Funds (2021M-135)
… debt service payments as required. Overfunded two reserves by $52,523 more than permitted by Board resolution. Key … reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Longwood Central School District – Overtime (2021M-126)
… District (District) officials appropriately approved and documented overtime for non-instructional employees. Key Findings District officials did not appropriately approve and document overtime for non-instructional employees. As a … School District District officials appropriately approved and documented overtime for noninstructional employees …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Lake Pleasant Central School District – Claims Auditing (2021M-202)
… properly audited and approved before payment. Eleven signed checks (22 percent) reviewed totaling $101,360 were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Town of Pulteney – Information Technology (2021M-28)
… local user accounts. Enter into a service level agreement (SLA) with the Town’s IT service providers. In addition, … and disable those that are unnecessary. Enter into an SLA with the IT service providers for all services to be …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify … totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex