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Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of … action. Appendix B includes our comment on an issue raised in the Village’s response letter. … audit village port …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… did not properly record all financial transactions in the accounting records or prepare required annual reports. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Town of Lake Luzerne – Procurement (2022M-95)

… cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Town of Middleburgh – Claims Audit Process (2023M-56)

… prior to approving them for payment. As a result, the risk is increased that claims could have been paid for … source vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … claims or formally appoint a claims auditor or a committee to fulfill the claims audit function. Adopt comprehensive …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Saratoga County – County Bridge Maintenance (S9-13-7)

… by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed (10 percent of the population), 11 of 12 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Quaker Street Fire District – Board Oversight (2021M-96)

… supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… did not perform accurate and timely bank reconciliations for all accounts. Cash receipts and fundraising activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

New Rochelle City School District – Information Technology (2021M-142)

… user accounts to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish adequate … user accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) … user accounts to prevent unauthorized access use andor loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

Long Lake Central School District – Capital Project (2021M-183)

… project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

X.4.C Contacts – X. Guide to Vendor/Customer Management

… A vendor can have multiple contacts, but only one primary contact. When the vendor is created, the primary contact is the contact on the vendor’s Substitute W-9 form. The vendor’s …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts

Town of Varick – Water and Sewer Operations (2021M-46)

… Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

Determine whether West Canada Valley Central School District District officials implemented adequate internal controls to ensure that nonpayroll disbursements were authorized and proper

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements

East Meredith Rural Fire District – Financial Activities (2021M-26)

… ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 claims totaling …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

Davenport Fire District – Financial Activities (2020M-147)

… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147