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Village of Palmyra - Financial Management (2019M-94)
… Annually audit the Clerk-Treasurer’s records and reports to ensure they are accurate. Village officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Dayton - Supervisor's Records and Reports (2019M-189)
… action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Nyack Union Free School District – Network User Accounts (2021M-113)
… the District’s computer acceptable use policy. Maintain a current authorized user list. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Town of Throop – Procurement (2022M-173)
… bidding requirements. Procure professional services in a competitive manner. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… – pdf] Audit Objective Determine whether City of Glens Falls (City) employees and elected officials completed annual … audit city statewide glens falls …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Flanders Fire District – Disbursements (2014M-199)
… disbursements were properly processed for the period January 1, 2013 through March 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Stillwater Central School District – Payroll (2017M-104)
… they were entitled for the period July 1, 2015 through January 31, 2017. Background The Stillwater Central School … for the 2016-17 fiscal year totaled approximately $23.9 million. Key Findings The Treasurer’s salary was overpaid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104West Seneca Fire District #1 – Purchasing (2017M-272)
… State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Chester – Time and Attendance Records (2017M-287)
… and procedures over employee time and attendance and leave records for the period January 1, 2016 through October … vouchers or timecards to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Island Trees Union Free School District – Overtime (2016M-389)
… The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and … Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Beekman and Union Vale and portions of the Towns of Hyde Park, Wappinger and Pawling, Dutchess County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryValley Central School District – Financial Condition (2014M-58)
… Background The Valley Central School District is located in Orange County and is governed by a Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… 1, 2012 through June 2, 2014. Background The Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mTown of Stuyvesant – Procurement (2017M-54)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. … Board of Trustees. The Town’s 2016 budgeted appropriations for its general fund totaled approximately $468,000 and … provide documentation showing that they sought competition for professional services. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Summitville Fire District – Financial Activities (2016M-395)
… Summitville Fire District Financial Activities 2016M395 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Albany Public Library – Leave Accruals (2015M-293)
… Develop and implement a uniform set of procedures for requesting and monitoring leave time requests …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Town of Knox – Internal Controls Over Payroll (2014M-35)
… August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35