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Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… Company, Inc. (Company) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Board did not develop financial … Fire Company Inc Company Board provided adequate oversight of financial operations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Town of Urbana – Access Controls (2022M-4)

… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board … was unaware that the 2019 levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims are supported by …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… action. Appendix D includes our comment on an issue raised in HCIDA’s response. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Clarendon Fire Company – Financial Activities (2023M-50)

… and hall rental activity and ensure credit card charges are supported by itemized receipts and invoices, and that credit card payments are made in a timely manner. Company officials agreed with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Orleans County – Court and Trust Funds (2014M-043)

… then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the Treasurer must develop …

https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043

Sewanhaka Central High School District – Student Fees (2016M-296)

… the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296

Chenango County Probation Department – Restitution Payments (S9-20-3)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Franklin County Probation Department – Restitution Payments (S9-20-13)

… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… As a result, some victims may not receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. 13 of 28 … followed up on. Officials did not make reasonable efforts to locate victims. In addition, officials did not make …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… to ensure current employment information provided in project applications is supported by adequate …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Town of Baldwin – Claims Auditing (2023M-113)

… did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. … period. All 12 were properly allocated and represented a legitimate liability incurred by the CPF. Key Recommendations There were no recommendations as a result of this audit. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Village of Unadilla – Procurement (2022M-182)

… of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village … was not sought for: Any of the five purchases subject to competitive bidding requirements during the audit period … 10 purchases totaling $57,898 which were subject to the procurement policy. Insurance coverage and …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

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