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Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Franklinville Joint Fire District – Claims Processing (2017M-141)
… claims for payment did not indicate the number or dollar amounts of claims that were audited and approved for … claims contain sufficient information as to the number and dollar amounts of claims authorized for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… and developing long-term financial and capital plans for the period January 1, 2016 through December 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… fund balance levels for the period January 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Rutland Fire District – Board Oversight (2017M-262)
… adequate oversight of District financial operations for the period January 1, 2016 through July 31, 2017. … residents over 45 square miles. Budgeted appropriations for 2017 totaled $246,224. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… of Audit The purpose of our audit was to examine the Department’s processes and procedures over inmate and … approximately $66 million. Key Findings The Sheriff’s Department did not properly account for and manage inmate and … for the inmate and the commissary accounts. Department officials incorrectly made disbursements from the …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Tapestry Charter School – Procurement (2017M-203)
… of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods … through July 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s control. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Services (BOCES) is a public entity serving 22 component school districts, which combined educate approximately 22,200 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Carle Place Union Free School District – Payroll (2016M-69)
… 1, 2014 through October 31, 2015. Background The Carle Place Union Free School District is located in the Town of … Carle Place Union Free School District Payroll 2016M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69White Plains City School District – Procurement of Professional Services (2014M-240)
… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which … White Plains City School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
Village of Cape Vincent Payroll and Claims Auditing 2015M131
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Cambridge – Payroll (2015M-74)
… 2013 through December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a population of … Village of Cambridge Payroll 2015M74 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial condition for the period January 1, … Town of Bainbridge Financial Management 2016M332 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… $561,329. Key Findings The Clerk-Treasurer performed all the financial duties with limited Board oversight. The … records and reports are audited annually. Ensure all claims have proper detail and support before authorizing …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … recovery plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and financial condition … Village of Shortsville Board Oversight 2015M5 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and disbursement practices for the period June 1, 2013 … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period January 1, 2012, … Town of Morris Board Oversight 2013M75 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75