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Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… 2013 through January 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted … Hughsonville Fire District Internal Controls Over Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHortonville Fire District – Financial Reporting (2014M-188)
… located in Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners which … The Board should segregate the duties performed by the Secretary-Treasurer, if practical, or provide more …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Claryville Fire District – Budgeting Practices (2014M-59)
… separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Candor Fire District – Controls Over Financial Activities (2014M-268)
… receipts process did not have an audit trail beginning with the initial point of cash collection to show the amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Town of McDonough – Financial Operations (2017M-120)
… selecting the lowest bidders or using County or New York State Office of General Services pricing. Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Broome County – Information Technology (2013M-351)
… information such as bank account numbers. A breach notification policy has not been approved by the IT … of portable storage devices. Approve and adopt a breach notification policy. Develop a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Franklinville Joint Fire District – Claims Processing (2017M-141)
… Purpose of Audit The purpose of our audit was to examine the … is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 … has not adopted a written claims processing policy. The Chief and assistant chiefs primarily used debit cards to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… intact and timely. The Board did not adequately manage the Town’s financial position by adopting realistic …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… account to withdraw funds for payroll and fees. The Board does not audit claims before disbursements are made. Key …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… Town of Nichols Financial Management 2017M258 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… budget-to-actual reports and trial balances, or compare bank reconciliations with bank statements and canceled check images. The Board did not … year, including a periodic review of financial reports, bank statements and supporting documentation. Audit and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… 2017 totaled approximately $66 million. Key Findings The Sheriff’s Department did not properly account for and manage … commissary accounts. Neither the former nor the current Sheriff prepared monthly accountabilities for the inmate and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Tapestry Charter School – Procurement (2017M-203)
… process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background The Tapestry …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for … through May 19, 2016. Background The Genesee Valley Board of Cooperative Educational Services (BOCES) is a public … Genesee Valley Board of Cooperative Educational Services Purchasing 2016M259 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Carle Place Union Free School District – Payroll (2016M-69)
… to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $47.7 million. Key Finding … compare payroll reports to payroll source documents for accuracy prior to the payroll being processed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69