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Smithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … June 30, 2014. Background The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… of Trustees and an Executive Committee is responsible for running the Company’s overall fiscal affairs. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialOrange County – Motor Vehicle Oversight (2015M-314)
… was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. … 374,500 and occupies an area of 812 square miles. It is governed by an elected 21-member Legislature. The Department of Public Works is responsible for purchasing, monitoring and maintaining …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Riverhead Central School District – Vendor Master File (2017M-139)
… Purpose of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 … file. The District did not have any procedures in place to determine whether a vendor name is already included in the … the vendor master file. Review the vendor master file to identify duplicate vendors and deactivate any unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $1.5 million of fund balance that was not needed to finance operations. The District’s recalculated … that benefits District taxpayers. Update the reserve plan to clearly describe the conditions under which reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information Technology (IT) controls … and ensure that someone who does not have the ability to make transfers performs timely bank reconciliations. Adopt … disaster recovery plan and ensure the plan is distributed to all essential personnel. Maintain complete and …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Columbia-Greene Community College – Information Technology (2017M-213)
… logon being over 10 years ago. The College did not adopt a breach notification policy. Five employees visited music … the network to virus attacks or compromise systems and data. The College has never tested its disaster recovery … Adopt procedures for managing system access. Adopt a breach notification policy. Review the Internet usage log to …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the … (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town … timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should annually …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … Town officials did not consider the aggregate amount to be expended for storm water remediation projects that … Recommendations Consider the aggregate amount projected to be expended for the same or similar type of work when …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Greene Central School District – Financial Condition (2016M-17)
Greene Central School District Financial Condition 2016M17
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures and reserve … written payroll-processing procedures for employees to follow. Implement compensating controls to address the lack of segregation of duties in the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are deposited in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Sullivan West Central School District – Financial Condition (2014M-40)
Sullivan West Central School District Financial Condition 2014M40
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … was not formally established and was not funded according to statutory requirements, and the insurance and debt service … compliance with statutory requirements and develop a plan to reduce excessive balances. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities and the … technology (IT) system for the period June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is … sound business practices. The Board did not audit claims to ensure that all Village payments were supported and in …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Monticello – Budget Review (B4-14-15)
… the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to demonstrate the … past due amounts. Consider providing adequate resources to cover potential salary increases. …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15