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City of Binghamton - Water System Cybersecurity (2018M-152)
… threats. Prevent or monitor public disclosure of information that could jeopardize the water system. … better safeguard the water system. Prohibit the disclosure of information that can jeopardize the system and monitor for …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281New Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate oversight of the financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Dansville – Water and Sewer Operations (2017M-273)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and … The Board should develop policies and procedures related to the water and sewer billing and collection process that … investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Broome County – Financial Condition (2017M-187)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. Background Broome County, located in the central southern portion of upstate … and encompasses 16 towns, one city and seven villages. The County is governed by an elected 15-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to approximately 3,060 residents over 45 square miles. … review the Treasurer’s monthly reports, including budget-to-actual reports and trial balances, or compare bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Town of Haverstraw - Financial Condition (2019M-52)
… and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from … budget surpluses. Develop a plan to reduce the amounts of fund balance in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254York Fire Department – Controls Over Financial Activities (2014M-112)
… 1, 2012 through October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston … County. The Department contracts with the Town to provide fire protection and rescue operations. The Department is … York Fire Department Controls Over Financial Activities 2014M112 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department … to ensure that financial activity was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… is governed by an elected 12-member Executive Board. Expenses for 2013 totaled $222,263. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during the audit period. … File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel purchases during … District’s current fuel vendor to remove federal, State and local sales and use taxes on future fuel purchases at the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… within the District, with approximately 4,000 students and 700 employees. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2012 through November 30, 2013. Background The New …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Dryden Central School District – Financial Condition (2013M-396)
… and unexpended surplus funds exceeded the statutory limit. While the District’s total fund balance increased by $5.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Elmira Heights Central School District – Financial Condition (2014M-76)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76