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Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Town of Manchester - Board Oversight and Information Technology (2018M-39)

… adopt information technology (IT) policies and procedures for breach notification, access rights, disaster recovery and …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39

Allegany-Limestone Central School District - Financial Management (2018M-129)

… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)

… the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, … Board of Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as … private organizations, other governmental units or other funds. Key Findings The Treasurer could not determine the …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041

Newark Housing Authority – Information Technology (2017M-282)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority officials have established policies and procedures to adequately safeguard information technology (IT) assets … of Commissioners, provides affordable, quality housing to low-income individuals and families. Budgeted …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Town of Erwin – Justice Court (2017M-266)

… uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported in a timely … any discrepancies. The Justices should review the Traffic Safety Law Enforcement and Disposition reports to …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)

… through March 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and … Queensbury Union Free School District ExtraClassroom Activities 2017M164 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m

Great Neck Union Free School District – Fuel (2016M-82)

… if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Eden Central School District – Payroll (2017M-11)

… Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie … an elected seven-member Board of Education, operates three schools with approximately 1,400 students. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11

Charter School of Inquiry – Student Enrollment and Billing (2017M-74)

… Purpose of Audit The purpose of our audit was to examine student enrollment and billing processes for the … was not always adequately supported. Certain billings to school districts of residence were not accurate. School … and exit dates used for billing. Credit back money due to school districts of residence as a result of errors made …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74

West Seneca Central School District – Financial Condition (2014M-381)

… July 1, 2009 through January 14, 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie … West Seneca Central School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381

Glens Falls Housing Authority – Tenant Rents (2014M-370)

… audit was to assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, … $5.7 million. Key Findings Duties for processing tenant rents were not adequately segregated and compensating … Key Recommendations Properly segregate the duties for tenant rent collection among the office employees or provide …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370

Village of Bellport – Claims Processing (2014M-126)

… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 … that claims are audited by the Board. Claims were paid for services without a written contract or agreement between …

https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126

Western Sullivan Public Library – Library Operations (2015M-156)

… audit was to examine the Library’s financial operations for the period July 1, 2013 through March 27, 2015. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $702,000. Key Findings The Library’s fixed costs for operating its three buildings are high, and officials did …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

City of Albany – Payroll (2015M-110)

… Background The City of Albany is located in Albany County and has a population of approximately 99,000. The City is … Employees in the Department of General Services (DGS) were not working their scheduled time by leaving before … timekeeping systems across City departments. Ensure that DGS employees work their required weekly hours in accordance …

https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110

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