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Village of Cohocton – Cash Receipts (2015M-63)

… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

Scarsdale Union Free School District – Overtime (2022M-105)

… B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Long Lake Central School District – Capital Project (2021M-183)

… of when the project is complete. District officials agreed with our findings. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Town of Varick – Water and Sewer Operations (2021M-46)

… and vendor contracts. Develop a fair and equitable method for allocating costs among the districts. Develop and adopt …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

X.4.C Contacts – X. Guide to Vendor/Customer Management

… Vendor Record contains all contacts entered by the vendor. A vendor can have multiple contacts, but only one primary … Preparation: If a vendor informs an agency that it needs to update its contact information, the agency must direct the vendor to the New York State Vendor Self-Service Portal webpage at …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts

City of Fulton – Capital Projects (2021M-184)

… complete report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital projects … financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital … Determine whether City of Fulton City officials appropriately maintained …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

Menands Union Free School District – Information Technology (2021M-78)

… Adopt a breach notification policy that is required by New York State Technology Law. Sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

New Rochelle City School District – Information Technology (2021M-142)

… accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control … the vendor. Key Recommendations Develop written procedures for managing network access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

Arlington Central School District – Network User Accounts (2021M-110)

… the use of these accounts. District officials agreed with our recommendations. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Tully Central School District – Network Access Controls (2021M-138)

… accounts in a timely manner. District officials agreed with our recommendations and indicated they would take …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Quaker Street Fire District – Board Oversight (2021M-96)

… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

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

… ] Audit Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that …

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)

… document that they properly sought required competition for purchases: Subject to competitive bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, …

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)

… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …

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)

… report - pdf ] Audit Objective Determine whether the Town of Centerville (Town) Town Clerk (Clerk) properly recorded, … 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 on 21 of 29 daily collections …

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)

… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …

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)

… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As a … officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …

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)

… report - pdf ] Audit Objective Determine if the Town of Willing (Town) Supervisor (Supervisor) maintained adequate … appropriate reports and provided adequate oversight of the bookkeeper. Key Findings The Town’s bookkeeper … submit appropriate reports or provide sufficient oversight of the bookkeeper. Annual financial reports, known as the …

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