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Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… that all service and performance reports required by contract were provided by the agencies. Department managers … by their contracts and retain documentation of the contract requirements. Implement formal procedures to monitor … meeting contractual performance measures. Actively monitor contract expiration dates so there is sufficient time to …
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)
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)
… to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period … the audit committee did not review canceled checks and the committee chairman for a fund-raiser did not maintain …
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)
… January 31, 2017. Background The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton … Keeseville Volunteer Fire Department Financial Operations 2017M100 …
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)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims process for the period July … reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who audited all claims. The … invoices and receiving reports were not always attached to claims. Key Recommendations Ensure that the entire Board …
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)
… 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of … Village of Alfred Information Technology 2017M236 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… 2018 total approximately $916,500. Key Findings Town-wide (TW) and town-outside-village (TOV) fund balances grew by 28 … 79 percent, respectively, from 2014 through 2017. Budgeted TW and TOV appropriations exceeded expenditures by an annual average of 19 percent and 31 percent, respectively, from 2014 through …
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)
… of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of … reports to the Board. Implement procedures to ensure that all claims are properly supported, reviewed and approved …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… The purpose of our audit was to determine whether the County procured goods and services in accordance with its … 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of approximately 63,000. The County is governed by a Board of Supervisors, which is …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate payroll duties or establish sufficient compensating controls. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
HermonDeKalb Central School District Segregation of Duties 2016M35
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and … District officials did not always retain necessary quote documentation with the claim vouchers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Kings Park Central School District – Fuel Inventory (2015M-282)
… guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… projects properly for the period January 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in … four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town 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)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
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)
… and up-to-date list of bail moneys. Ensure that all funds are properly deposited within 72 hours of receipt. …
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)
… of the process. Perform a deliberate and thorough audit of all claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… check images to the Board-approved vouchers to verify that all disbursements were approved and paid to the correct payee …
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)
… Committee is responsible for the Company’s overall general and financial affairs. Revenue for 2014 totaled approximately … $50,000. Key Findings The Treasurer did not prepare and submit formal monthly and annual financial reports in 2013 and 2014. The Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m