Search

Montezuma Volunteer Fire Department - Financial Operations (2018M-23)

… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department … adopt and implement written policies and procedures to control and monitor the Department’s financial operations. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018m

City of Tonawanda - Information Technology (2018M-146)

… receive IT security awareness training and that training is provided whenever the IT policies are updated. City …

https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146

Finn Academy: An Elmira Charter School - Information Technology (2018M-141)

… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt written IT policies … Provide periodic IT security awareness training to personnel who use IT resources, including the importance …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141

Village of Ballston Spa - Financial Condition (2017M-256)

… Village of Ballston Spa Financial Condition 2018M256 …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Town of Carrollton – Justice Court Operations (2018M-21)

… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

City of Yonkers – Procurement of Professional Services (2017M-268)

… June 30, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected seven-member City … justification when seeking competition will not be in the best interest of taxpayers. …

https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268

Jefferson Community College – Procurement (2017M-156)

… $28.7 million. Key Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key …

https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156

Saratoga Youth Recreation – Financial Activities (2016M-258)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … and the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… (Clerk) improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine … in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. … Board of Directors, provides fire protection services for the Village and for residents outside the Village pursuant to a contract with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… and we did not note any questionable bank withdrawals or payments. Key Recommendations There are no recommendations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m

Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

… and collections and disbursements were properly accounted for. Key Findings Collections totaling $26,598 for 10 fundraising activities were not supported by adequate … funds spent are supported by adequate documentation and for appropriate purposes. Prepare check disbursements only …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018m

Prattsburgh Central School District – Tax Collection (2016M-122)

… not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The … and present a warrant to the Tax Collector prior to the start of the collection process. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122

Three Village Central School District – Fuel Inventories (2015M-271)

… are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel … assets. Request and review fuel reconciliation reports on a periodic basis. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271

South Jefferson Central School District – Payroll (2024M-31)

… time records. There were no recommendations as a result of this audit. District officials agreed with our findings. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31

Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)

… The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and … Valley Regional Water Board was created in 1994 under New York State Public Authority Law. The Authority, which …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by … specific procedures to ensure that individuals reported and paid on the payrolls were paid at their approved salaries and wages, and they received only the benefits to which they …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m

Gloversville Public Library – Claims Processing (2014M-81)

… audit was to evaluate the Library’s internal controls over claims processing for the period July 1, 2012 through … Board does not have policies or procedures to ensure that claims are adequately documented, audited and approved. Key Recommendation Establish a claims processing policy and procedures to ensure that claims …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81