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Albany County – Sexual Harassment Prevention Training (S9-23-05)
… action. Appendix B includes our comments on issues raised in the County’s response letter. … audit statewide county …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Cheektowaga – Credit Card Purchases (2017M-18)
… 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. The Town is governed by … and itemized receipts for all purchases. Perform a thorough and deliberate audit of credit card bills and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Ithaca – Information Technology (2017M-52)
… wireless security, mobile computing and storage devices or online banking. Town employees did not receive sufficient IT … security, mobile computing and storage devices and online banking. Require that all staff receive formal IT …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… not properly record and account for all capital assets. As a result, the Village has an increased risk its assets could … detection. The Board of Trustees (Board) did not adopt a written capital asset policy or conduct periodic … 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-68Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… complete report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) … ability to make informed financial decisions and increased the risk that errors or irregularities could occur. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Lake Luzerne – Procurement (2022M-95)
… agreed with our recommendations and indicated they planned to initiate corrective action. … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… buyout requirements. Key Recommendations Perform a cost-benefit analysis and review the District’s eligibility … requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the … by the District’s same health insurance plan through a spouse or parent employed by the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Middleburgh – Claims Audit Process (2023M-56)
… audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been … $340,204 we found: The Board approved all claims without a thorough and deliberate review. 11 debit card purchases … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… of our audit was to review the Village’s claims processing and information technology (IT) operations for the period … is located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is … audit to ensure that transactions were properly authorized and approved or that claims were for proper Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Saratoga County – County Bridge Maintenance (S9-13-7)
… January 1, 2007, to December 31, 2011. Background The County covers 810 square miles and has approximately 220,000 residents. The County is governed by a 23-member Board of Supervisors. The County’s budgeted expenditures totaled $233 million in 2012. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… the District’s bandwidth usage, and the District provided a system for users to submit Internet connectivity issues for … resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Quaker Street Fire District – Board Oversight (2021M-96)
… complied with the procurement policy and claims were for a proper District purpose or adequately supported. … supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… activity was properly recorded and supported, and that money was safeguarded. Key Findings Department officials did … activity was properly recorded and supported, and that money was safeguarded. The Board of Directors (Board) did not … activity was properly recorded and supported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesNew Rochelle City School District – Information Technology (2021M-142)
… communicate financial application user account changes to the vendor. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Long Lake Central School District – Capital Project (2021M-183)
… during the audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized … the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165X.4.C Contacts – X. Guide to Vendor/Customer Management
… email, which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Varick – Water and Sewer Operations (2021M-46)
… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … raised in the Town’s response. … Determine whether Town of Varick Town officials effectively managed the water and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… The Treasurer should control when her electronic signature is applied to checks. The Board should ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements