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Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Brasher Falls Central School District – Financial Condition (2019M-158)

… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Glenham Fire District – Cash Disbursements (2016M-380)

… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000. Key Findings Claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

Sayville Union Free School District - Purchasing (2019M-69)

… officials used a competitive process to procure goods and services. Key Findings District officials did not use a … not have clear guidelines to follow when making purchases and therefore, officials may not be procuring goods and services as intended by the Board. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

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

City of Fulton – Capital Projects (2021M-184)

… Correct the accounting errors and close completed projects in a timely manner. City officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

New York State Comptroller DiNapoli Statement on New Shareholder Rule

… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-rule

Town of Horseheads – Financial Management (2015M-211)

… through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Village of Port Chester - Dual Employment (2018M-91)

… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

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

Saratoga Springs Public Library – Claims Processing (2014M-351)

… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122

Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)

… the Town’s internal controls over water and sewer charges for the period January 1, 2014 through March 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.9 million. Key Findings The … billing all parcels in the Westport Water District for operation and maintenance charges. The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128