Search
Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… 1, 2015 through May 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a population of … Village of Southampton Fire Department Length of Service Award Program …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Village of Green Island – Water Fund Financial Condition (2015M-237)
… 1, 2012 through May 31, 2015. Background The Village of Green Island is located in Albany County and has a population … Village of Green Island Water Fund Financial Condition 2015M237 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … policy. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of … competition for such services. Require strict adherence to the requirements of the procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Village of Schuylerville – Procurement (2014M-228)
… services as required by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … accordance with statute. Provide guidance relating to the best value method as an alternative for awarding purchase …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Tompkins County Public Library – Financial Management (2015M-250)
… operations for the period January 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the … 47,000 registered borrowers. Budgeted appropriations for 2015 totaled approximately $4 million. Key Finding Library …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Chester Union Free School District – Information Technology (2021M-107)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Routinely evaluate and … any unneeded network user accounts. Monitor Internet use to ensure network users comply with the AUP. District … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Town of Wolcott – Information Technology (2020M-126)
… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Jefferson Central School District – Procuring Services (2021M-42)
… competition. $6,410 to an employee’s private business for lawn care services without public written disclosure of his …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 110 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, there was a general lack of monitoring to ensure the SHP Training was completed by all employees and … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Schodack Central School District - Extra-Classroom Activities (2019M-85)
… treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Village of West Haverstraw - Summer Program (2019M-146)
… not deposit all funds intact. The Coordinator held cash to pay vendors and reimburse staff who purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a competitive process for obtaining professional … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Key Recommendations Prepare an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding interfund … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Westford - Financial Operations Oversight (2018M-196)
… did not provide the Board with the necessary information to assess the Town’s financial position. Key Recommendations … accurate records and provide financial position reports to the Board. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Bronxville Union Free School District - Procurement (2018M-46)
… for the purchase of goods and services not subject to competitive bidding and ensured that written contracts … Consider revising the District’s purchasing policy to require competition for procuring professional services. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… policy. Consider revising the District’s travel policy to require members and employees to submit proof of attending and/or completing the conference … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Medina Central School District - Reserve Funds (2019M-165)
… requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. While … meeting minutes, District officials have developed a plan to use $5.4 million from four general fund reserves for a … not established. Key Recommendations Review reserve funds to determine whether they are necessary and reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a … totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. Enforce the … thoroughly audit credit card claims and pay charges timely to avoid late fees. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial … Warren County. The Company contracts with the Town to provide fire protection services to the Town’s northern area and is governed by a seven member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over