Search

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … Key Findings The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Schenectady City School District – Math Workbook Inventory (2023M-65)

… written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … available workbooks in storage before ordering workbooks for the next school year. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Village of Greene – Investment Program (2023M-112)

… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… accurately paid severance payments totaling $229,251 to the former chief pursuant to a separation agreement the Town entered with the former … agreement, which included severance payments, due to concerns of potential litigation against the Town. The …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected five-member Board …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Town of Mentz – Board Oversight (2016M-403)

… for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform … and that comply with, or properly override, the property tax cap. Conduct annual audits of the records and reports of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… complete report – pdf] Audit Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the required approvals were obtained for capital project …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Town of Homer – Non-Payroll Disbursements (2023M-63)

… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Town of Greig – Long-Term Planning (2023M-13)

… resources are available to replace capital assets in a timely manner. Develop and adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Clarendon Fire Company – Financial Activities (2023M-50)

… complete report – pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and … supported, approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always … transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… Audit Objective Determine whether North Collins Central School District (District) officials maintained a complete and … plan to initiate corrective action. … audit north collins school information technology equipment inventory …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Mexico Academy Central School District – Procurement (2023M-75)

… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 teachers surveyed (10 percent of the population), 27 of …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Town of Stockport – Disbursements (2013M-216)

… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)

… complete report - pdf] Audit Objective Determine whether the Crown Point Central School District (District) used … District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-new

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… Key Recommendations Ensure project application information is supported by adequate documentation and complete CBAs …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project

Lynbrook 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-17

Town of Urbana – Access Controls (2022M-4)

… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town … network and computer user access controls. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Adopt comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4