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Town of Hounsfield - Claims Auditing (2019M-215)
Determine whether claims were adequately documented for appropriate purposes and properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Village of Arkport - Information Technology (2019M-203)
… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … adequately safeguarded Village information technology IT assets …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 … required by law. Department officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… such as signs identifying accessible parking spaces and stall doors in restrooms with automatic closers. Four …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The Niagara County Industrial Development Agency is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board of nine members who are appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectSeaford Fire District – Length of Service Award Program (2014M-319)
… March 31, 2014. Background The Seaford Fire District is a district corporation of the State, distinct and separate … from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… complete report – pdf] Audit Objective Assess whether City of Auburn (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 538 applicable physical … Assess whether City of Auburn City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Key Findings The Board was not provided with monthly bank statements, bank reconciliations and canceled checks. Company bylaws did … debit and prepaid cash cards. Key Recommendations Examine bank statements and reconciliations and compare them to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, … The purpose of our audit was to evaluate the Towns financial management for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… January 31, 2015. Background The Saratoga County IDA is an independent public benefit corporation established in … to further economic development in Saratoga County. It is governed by a Board which comprises seven members …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 through June 30 2015
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… for providing temporary assistance to eligible individuals and families with social service and financial needs. Key Findings District officials did not ensure that all service and performance reports required by contract were provided by … County Department of Social Services Contract Monitoring and Payments 2015M244 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mGenesee County – Purchasing (2015M-241)
… period January 1, 2014 through June 12, 2015. Background Genesee County is located in western New York. The County, … Genesee County Purchasing 2015M241 …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a … East Aurora Volunteer Fire Department Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… recorded and reported and Department money was safeguarded for the period January 1, 2015 through January 31, 2017. … not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and Fire … or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… orders, invoices and receiving reports were not always attached to claims. Key Recommendations Ensure that the … orders, detailed invoices and receiving reports are attached to each claim. …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Alfred – Information Technology (2017M-236)
… acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and adopt a disaster …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… The Town of Sharon is located in Schoharie County and has a population of approximately 1,800. The Town is … total approximately $916,500. Key Findings Town-wide (TW) and town-outside-village (TOV) fund balances grew by 28 and 79 percent, respectively, from 2014 through 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227