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Delaware County – Third-Party Contractual Services (2014M-287)
… Three vendors were paid approximately $770,000 for services without written contracts. The County passed a … service providers, indicating the contract period, services to be provided and the basis for compensation. … Delaware County ThirdParty Contractual Services 2014M287 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls … Delaware County is located in eastern New York State and has a population of approximately 48,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258East Bloomfield Fire District – Financial Operations (2017M-154)
… Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… and provided for review. The Board has not filed the required Internal Revenue Service Form 990 for tax-exempt … performing custodial/maintenance services as either an employee or a contractor. Key Recommendations Ensure that … individual performing custodial/maintenance services is an employee or an independent contractor and properly report the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials … which is governed by an elected seven-member Board of Education, has approximately 1,200 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraNiagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period July 1, 2013 through May 22, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… by the nine Boards of Education of the BOCES’ component school districts. Budgeted appropriations for information …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background … elected five-member Board of Trustees. The annual budget for the 2016-17 fiscal year is approximately $2.3 million. … The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts … financial operations. The day-to-day financial operations are conducted by the school’s Coordinator of School … collected, recorded, and reported. However, the School has not developed procedures to segregate the collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s … the Board generally operated effectively. We reviewed the check sequence within and between all abstracts issued from … and were not paid. However, they were not identified as voided checks. Key Recommendation Ensure all check numbers …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether certain Service Center … an IT vendor were adequately supervised and monitored for the period July 1, 2011 through August 15, 2014. Background … Buffalo City School District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Mentz – Board Oversight (2016M-403)
… operations for the period January 1, 2013 through September 6, 2016. Background The Town of Mentz is located in … overestimated expenditures for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. Key Findings The District … or internet use or breach notification. The District has not established controls over user access rights to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, … Village of Holley Financial Condition of the Water and Sewer Funds 2014M334 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial operations for the period January 1, … Town of New Lisbon Financial Oversight 2013M12 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Manorville Fire District – Board Oversight and Fuel (2016M-411)
… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… is governed by an elected five-member Town Board. Budgeted appropriations for 2015 totaled $891,816 for the general, … fuel were not competitively bid as required by General Municipal Law. The Board did not review purchases made using … and on hand. Reconcile all of the Justice Court’s bank accounts on a monthly basis and ensure that month-end …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North East – Internal Controls Over Information Technology (2013M-31)
… 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … did not have comprehensive written policies and procedures to provide adequate guidance and internal controls over … of receipt exists and maintain a cash receipts journal to account for all fees collected. Ensure that water and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68