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Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… The Treasurer did not perform accurate and timely bank reconciliations for all accounts. Cash receipts and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Gananda Central School District – Procurement (2021M-86)

… to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure … to procure goods and services and ensure the optimal use of resources. The Board and officials did not develop … to procure goods and services to achieve the optimal use of District resources …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… recorded and deposited. However, District officials did not adequately segregate the duties of or establish … health insurance contributions. Although our testing did not identify discrepancies, when officials do not provide …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… deposited, remitted and reported all tax collections, she did not always record dates of receipts or deposit or remit payments timely. The Clerk did not: Properly record dates of collections for Clerk fees …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… than $727,000, instead of establishing a capital reserve. Did not adopt fund balance, reserve or budgeting policies, …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Town of Hempstead – Compensatory Time (2021M-64)

… Appendix B includes our comments on the issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… we reviewed were accurate and complete, but the Supervisor did not prepare and submit appropriate reports or provide … for and submitted to the Town Board (Board), and reports did not include a detail of money received and disbursed as …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… activity (ECA) funds. Key Findings District officials did not properly collect, receipt, deposit and disburse ECA funds. Because officials did not issue duplicate receipts prior to the 2020-21 school …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

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

… controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and …

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)

… District for operation and maintenance charges. The Board did not perform an annual audit of the individuals involved …

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

Town of Worth – Financial Operations (2014M-323)

… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323

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

… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for …

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

Town of Tuxedo – Financial Operations (2014M-284)

… Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … Key Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly financial …

https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … Town of Callicoon Cash Receipts and Disbursements 2013M16 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Lyncourt Union Free School District – Information Technology (2020M-121)

… a disaster recovery plan. Key Findings District officials did not adequately manage network user accounts or develop …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… (IT) contingency plan. Key Findings District officials did not adequately manage or monitor nonstudent network user … confidentially to officials, we found that officials did not: Disable 31 unneeded network user accounts (of the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Town of Waterloo – Financial Management (2022M-7)

… Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) ensured the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board and Supervisor did not effectively manage the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7