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Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Hortonville Fire District – Financial Reporting (2014M-188)

… Secretary-Treasurer does not provide the Board with budget versus actual revenue and expenditure reports. Key … prepare monthly financial reports which include budget versus actual revenue and expenditure activity. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188

Cincinnatus Fire District – Financial Controls (2014M-49)

… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Candor Fire District – Controls Over Financial Activities (2014M-268)

… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … The 2012 Annual Update Document was filed with the Office of the State Comptroller 152 days late. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m

City of Cohoes – Purchasing (2014M-192)

… or purchased from State contracts as per General Municipal Law, and others did not receive competitive quotations as per … with the City’s procurement policies and General Municipal Law when procuring goods and services. …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

Pine City Fire District No. 1 – Board Oversight (2017M-166)

… an annual audit. Revise the fuel policy to provide reimbursement based on actual expenditures or standard …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

… and developing long-term financial and capital plans for the period January 1, 2016 through December 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101

New Hope Fire Department – Board Oversight (2017M-298)

… the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. … to establish internal controls and provide guidance for cash disbursements, including the use of debit cards. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298

Village of Dansville – Water and Sewer Operations (2017M-273)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and … The Board should develop policies and procedures related to the water and sewer billing and collection process that … investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… Findings The Board did not segregate the Clerk-Treasurer’s payroll processing duties and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed detailed time … Key Recommendations Segregate the Clerk-Treasurer’s payroll processing duties or, if not feasible, establish …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

Broome County – Financial Condition (2017M-187)

… our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. … 15-member Board of Legislators. Budgeted appropriations for 2017 total approximately $383 million. Key Findings On …

https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187

Rutland Fire District – Board Oversight (2017M-262)

… adequate oversight of District financial operations for the period January 1, 2016 through July 31, 2017. … residents over 45 square miles. Budgeted appropriations for 2017 totaled $246,224. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262

Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with it its procurement policy and applicable … Remsenburg-Speonk Union Free School District is located in the Town of Southampton in Suffolk County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211

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