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Western Sullivan Public Library – Library Operations (2015M-156)

… Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Town of Ulster – Fire Protection Services (2015M-177)

… March 31, 2015. Background The Town of Ulster is located in Ulster County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177

Town of Tyrone – Financial Management (2014M-343)

… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343

Town of Schroeppel – Cash Disbursements (2014M-296)

… and certified by a Town official independent of the payroll process. Annually audit the Comptroller’s records or …

https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)

… adequate controls to safeguard information contained in the network and financial system. Personal Internet use …

https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technology

Hyde Park Central School District - Fixed Assets (2019M-103)

… that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District … duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets that we …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… officials effectively managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry of …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Herricks Union Free School District – Overtime (2019M-127)

… Determine whether District officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid … More than 40 percent of these absences were preapproved and with appropriate scheduling these overtime payments could …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Richfield Springs Central School District - Fixed Assets (2019M-140)

… followed. Out of 206 fixed assets reviewed, 64 were unable to be located, 39 were not recorded in the master inventory … and recording fixed assets and update policies to include proper sanitation and disposal of electronic … devices. Ensure inventory records are accurate and up-to-date and periodically perform physical inventories. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Remsen Central School District - Claims Audit Process (2019M-86)

… is accurate, properly supported, for a valid purpose and in compliance with required statues and policies. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… card payments due to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Wainscott Common School District - Claims Auditing (2018M-240)

… complete report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims before payment … that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

… as of July 31, 2018. The Clerk used her discretion to forgive late fees totaling $5,110 on 184 (or 78 percent) … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Village …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… Key Findings District officials allowed: The third-party administrator (administrator), and three utility vendors, who disbursed … Transfer money to the administrator for the total amount payable in satisfaction of dental claims and initiate and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

Pittsfield Fire District – Board Oversight (2016M-305)

… audit was to examine internal controls over the District’s financial operations for the period July 1, 2015 through July … The Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for … supporting documentation for charges on each credit card bill. Provide oversight of the Treasurer’s duties throughout …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … it consisted of a comparison of the bank statement balance to the check register and did not include other items such as … as required by law. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements