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Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… claim be properly supported by a detailed invoice, receipt or other documentation to prior to payments. Adopt a code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArea #6 – Patch Management – Information Technology Governance
… can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such as security or stability problems. If …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementHamlin Morton Walker Fire District – Financial Management (2023M-67)
… appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Clarendon Fire Company – Financial Activities (2023M-50)
… the Executive Board (Board) with sufficient information to monitor the Company’s financial activity. Company … always provide the Treasurer with sufficient information to record financial transactions. The Treasurer was not … cash receipts, totaling $86,208, were not reported to the Board, as required. Credit card payments, totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … audit lake luzerne town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Williamsville Central School District – Financial Management (2022M-193)
… it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Village of Solvay – Financial Management (2023M-49)
… Key Findings The Board and Village officials did not develop a budget for the electric fund and adequately … $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Sodus Central School District – Software Management (2022M-64)
… to officials. Key Recommendations Limit permissions for installing software to users who need these permissions … computers. Establish comprehensive written procedures for installing and periodically reviewing software on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mTown of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Vestal – Capital Acquisitions (2013M-78)
… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through January 15, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Data Sources – 2022 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City … NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education Department NYS Higher Education … Disability Assistance NYS Unified Court System Office of the New York State Comptroller Public Authorities Reporting …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesEast Rochester Union Free School District – Procurement (2022M-56)
… Objective Determine whether East Rochester Union Free School District (District) officials procured goods and … action. … Determine whether East Rochester Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Peconic Bay Community Preservation Fund (2023-MR-1)
… record dates collections were received or deposit payments in a timely manner. Town of Riverhead officials did not: … are received. Ensure CPF collections are deposited in a timely manner. … Determine whether officials from the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Schenectady City School District – Math Workbook Inventory (2023M-65)
… maintained adequate math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65