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Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and … June 1, 2013 through July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a … Village of Alden Ambulance Service Billing and Collection 2016M321 …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school year. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Mexico Academy Central School District – Procurement (2023M-75)
… services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) and … audit school blind brookrye …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Clarendon Fire Company – Financial Activities (2023M-50)
… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… technology (IT) assets. Key Findings District officials did not maintain a complete and accurate inventory of IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… the general fund to help finance operations. The Board did not adopt realistic budgets or establish sufficient rates for water and sewer fund operations. The Board did not audit, or provide for an audit of, the Clerk-Treasurer’s books and records. The Board has not created a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Lynbrook Union Free School District – Purchasing (2022M-17)
… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The Board did not: Define the financial objectives including the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Village of Islandia – Information Technology (2021M-100)
… (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized … and loss. Key Findings Village officials did not ensure IT assets were adequately protected from unauthorized access, … notification, password and mobile and removable device IT policies or implement a comprehensive IT contingency plan. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Saratoga County Probation Department – Restitution Payments (S9-20-12)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Franklin County Probation Department – Restitution Payments (S9-20-13)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town of North East – Internal Controls Over Information Technology (2013M-31)
… 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population of … Town of North East Internal Controls Over Information Technology 2013M31 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… efforts should be improved. The Board and SLCIDA officials did not: Establish adequate procedures to ensure the reliability of job information. They did not verify the number of current employees for six of the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of New Lisbon – Financial Oversight (2013M-12)
… by the Supervisor’s bookkeeper, and the Justice’s clerk without sufficient oversight from the Supervisor and Justice, respectively. The Clerk also performed all aspects of collecting and recording … records maintained by the Supervisor, Justice, and Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12