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Chestertown Fire District – Claims Processing (2016M-387)

… Purpose of Audit The purpose of our audit was to determine whether … prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. Background …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Bayport Fire District – Credit Card Use (2016M-394)

… of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key … and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and … to the appropriate remedy for addressing improper funding of and transfer of funds from reserves. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… did not make reasonable efforts to locate victims. For example, 238 outstanding checks totaling $22,279 were not … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Lynbrook Union Free School District – Purchasing (2022M-17)

… complete report - pdf ] Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not … whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Town of Urbana – Access Controls (2022M-4)

… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town … network and computer user access controls. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Adopt comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

Town of Groveland – Fiscal Oversight (2014M-285)

… 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Reporting Workers' Compensation Benefits – Legacy Reporting

… directly to the member from workers’ compensation, with no salary paid by employer: Tier 1 — Report full salary that … report information about employees through Retirement Online including their earnings the number of days they …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Who Is Responsible? – Travel and Conference Expense Management

… for the high level oversight of local government or school district resources. The governing board is also … in accordance with board policies: Management officials (or the board’s designees) are responsible for implementing … traveler, whether a rank-and-file employee, an officer, or a member of the governing board, is responsible for having …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… additional revenue totaling $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key … consider license plate readers, instituting civil action or amnesty programs and increasing penalty amounts. Authority …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… Purpose of Audit The purpose of our audit was to review various selected financial … 1, 2013 through August 31, 2014. Background The Town of Petersburgh is located in Rensselaer County and has a population of approximately 1,600. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and