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Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… to ensure that financial activity was properly recorded and Department money was safeguarded for the period January … The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures for 2014 … financial transactions. Contact the Department’s bank and request that copies of canceled checks be returned with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCity of Cohoes – Purchasing (2014M-192)
… of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Village of Homer – Purchasing and Credit Cards (2017M-112)
… which has a population of approximately 3,300, is governed by an elected five-member Board of Trustees. Budgeted … were unaware of the requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases being made. The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Hilton Central School District – Network Access Controls (2022M-200)
… (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control … District officials did not establish written policies or adequate written procedures for managing network user account access, including adding or disabling user accounts and permissions. The District had …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Heuvelton Central School District – Procurement (2023M-55)
… – pdf] Audit Objective Determine whether Heuvelton Central School District (District) officials procured goods and services in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Town of Seneca Falls – Cash Collections (2023M-57)
… collection function. Therefore, cash was not adequately or appropriately safeguarded. Officials did not properly … $186,873 and reconciliations were not always performed or reviewed. The accounting functions performed by staff were not always properly segregated or reviewed. The Town Board (Board) did not adopt a written …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Village of Monticello – Payroll (2022M-59)
… received erroneous compensation totaling $141,800. Due to unclear Board resolutions, undocumented verbal agreements … about $12,800. Key Recommendations Take immediate action to strengthen the Village’s policies and procedures for …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Fayetteville – Information Technology Policies (2017M-47)
… 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… complete report – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) … plan or sufficiently monitor the Project . As a result, total costs to complete the Project exceeded the grant revenues received …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… ensured claims were appropriate, supported, audited and approved before payment. Key Findings Although all claims were appropriate, audited and approved before payment, the claims auditor did not … $4,582 which included confirming POs, sales tax charges and lacked receipt acknowledgments but never reported these …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Only 27 percent of water produced by the Village’s water system was billed to customers, and Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Town of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Schaghticoke – Water Operations (2016M-390)
… The Board did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish policies … such adjustments. Perform an annual audit of the clerk’s records and reports. … Town of Schaghticoke Water Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, … are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Palmyra - Justice Court Operations (2019M-202)
… The Justice’s cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, … working in the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials appropriated unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 … operating surpluses in three of those years, only a fraction was used to finance operations. After adding back …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4