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Latham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the Department’s recordkeeping system for its … protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in … $1.2 million. Key Findings The Department did not maintain an adequate recordkeeping system for the LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsPortville Central School District - Cafeteria Collections (2018M-244)
… and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until deposited. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … user account access to the financial application but did not secure user account access to the network or develop an … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… general fund budget totaled $114,800 for the 2013 fiscal year. Key Findings District controls are not adequate to … update document with the State Comptroller’s Office each year, the Treasurer does not present the Board with … an audit of the Treasurer’s records for the 2010 fiscal year, the 2011 and 2012 records had not been reviewed as of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Johnsburg Central School District – Payroll (2014M-174)
… of Audit The purpose of our audit was to determine whether District officials established effective internal controls … through January 31, 2014. Background The Johnsburg Central School District is located in the Towns of Johnsburg, Chester …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Town of Thompson - Board Oversight (2018M-69)
… accrual balances were accurate. Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Mexico Academy Central School District – Procurement (2023M-75)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District … 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-75Saratoga County Probation Department – Restitution Payments (S9-20-12)
… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through … contribution of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … deficit in 2012, primarily because sewer revenues were not sufficient to cover operating costs; and the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesOrange County Probation Department – Restitution Payments (S9-20-1)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, some victims may never receive the payments to which they are entitled. Officials did not always make … totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Village of Bemus Point – Clerk-Treasurer (2022M-38)
… - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, … larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer’s … a result, the Village was assessed penalties and interest of $18,100. Provide written financial reports to the Board or …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… Daily tally and gate summary sheets for entrance fees were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for … all tags issued. Rental fees were not accurately entered in the financial system, as the rental agent does not provide …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Hancock Fire Department - Financial Operations (2018M-236)
… proper. Key Findings The Board President (President) did not publicly disclose, in writing, his deemed interest in the oral agreement between … business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Walton Fire Department – Financial Operations (2017M-242)
… bills prior to payment and document the approval in the meeting minutes or supporting documentation. … Walton Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Great Neck Union Free School District – Fuel (2016M-82)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… To reduce fund balance and stay within the year-end statutory limit for unrestricted funds, District officials … and repeatedly appropriated fund balance to reduce the tax levy. However, because of the District’s surpluses, the fund … reserved are necessary, reasonable and in compliance with statutory requirements. Report reserve fund moneys separately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013m