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Lyncourt Union Free School District – Information Technology (2020M-121)
… managed network user accounts and developed a disaster recovery plan. Key Findings District officials did not … user accounts or develop and adopt a written disaster recovery plan. As a result, District has an increased risk …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. Background The Town … Budgeted appropriations for 2015 total approximately $2.16 million. Key Findings The bookkeeper accounted for all …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of North Collins - Recreation Department Cash Receipts (2020M-68)
Determine whether Recreation Department Department cash receipts were recorded and deposited in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mGreen Tech High Charter School – Resident Tuition Billing (2015M-2)
… Audit The purpose of our audit was to examine the resident school district tuition billing processes for the period July … 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and is … tuition billings for 2013-14 totaled approximately $4.9 million. Key Findings The billing summary report was not …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Town of Owego - Water Fund Operations (2021M-205)
… calculated correctly resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments … million gallons, is considered unauthorized non-revenue (lost) water, 12 percentage points above the national average. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Quaker Street Fire District – Board Oversight (2021M-96)
… were filed timely. Key Findings The Board did not ensure all disbursements complied with the procurement policy and … and purchasing policy requirements are followed. Ensure all fuel card charges are sufficiently supported prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… not perform accurate and timely bank reconciliations for all accounts. Cash receipts and fundraising activities were … written financial policies and enforce compliance. Ensure all claims are audited and approved before payment and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLongwood Central School District – Overtime (2021M-126)
… Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, … not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Belfast Central School District – Reserve Funds (2021M-135)
… funds. However, they did not properly use or maintain all reserve funds at appropriate levels. The Board and … to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… over water and sewer charges for the period January 1, 2014 through March 31, 2015. Background The Town of … located Essex County and has a population of approximately 1,310. The Town is governed by an elected five-member Town … Budgeted appropriations for 2015 total approximately $1.9 million. Key Findings The Town lacked comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Newark Central School District - School District Website (S9-19-38)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Copiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … policy to require the Treasurer to sign all checks in compliance with Education Law. The Treasurer and any other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Cheektowaga – Credit Card Purchases (2017M-18)
… The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. The Town is governed by … $92.3 million. Key Findings The credit card policy does not identify specific individuals who are authorized to … required purchasing log to their credit card statements when submitting their receipts to the accounting department. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Lake Pleasant – Credit Cards (2016M-432)
… Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Campbell-Savona Central School District - Budget Review (B2-15-10)
… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue … reserve funds to finance operations as appropriate. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012 through June 30, 2016. Background The Town of Thurman is located in Warren County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of the Town's … without oversight. Key Recommendations Develop a plan to reduce the amount of available fund balance in a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391