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Town of Volney – Financial Operations Oversight (2024M-93)
… records or present records to the Board for audit as required by New York State Town Law (Town Law), Section 123. … unable to monitor the Town’s overall finances or conduct required annual audits. The Board adopted budgets for fiscal …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Red Hook Central School District – Inventories (2023M-133)
… Adequately secure, monitor and protect fuel tanks from unauthorized access. Develop written policies and … our recommendations and indicated they have initiated, or plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133North Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Seneca County – Water and Sewer Operations (2017M-4)
… Audit The purpose of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 … and procedures governing the financial operations of the water and sewer districts. Formal written agreements had … an agreement was ever initiated with two of five municipal water and sewer customers, the four largest commercial …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30McConnellsville Fire District – Financial Operations (2014M-19)
McConnellsville Fire District Financial Operations 2014M19
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… District is a district corporation of the State, distinct and separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, … numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period January 1, 2013 … 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection services for the Town of … of five elected members and is responsible for the Company’s overall financial management. For 2014, Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… the chief executive officer and the Board Chairperson, as required by School policy. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… of residency; three instances where no date was on the address verification document or the date was several years old; and one instance where the address did not agree with the address on the billing record. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Town of Carlisle – Fund Balance (2017M-106)
… and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… and Measures performs annual inspections at approximately 700 establishments of certain devices used to weigh and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… a district corporation of the State, distinct and separate from the Town of Oyster Bay and Nassau County in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Vendor File Advisory No. 3
… and record the email address and phone number for a vendor’s Primary Contact during the vendor add process, whenever possible. Guidance: Wherever … email address or phone number after the vendor’s initial registration, the vendor must complete the Add, Change or …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-address