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Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012 through June 30, 2016. Background The Town of Thurman is located in Warren County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Town of Taylor – Financial Management (2016M-391)

… statements, prepares the checks and abstracts, records all transactions and performs the bank reconciliations … Periodically review the bookkeeper's work to ensure that all financial activity is recorded accurately and completely …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … audit village port …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Town of Middleburgh – Claims Audit Process (2023M-56)

… report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)

… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … year by September 15, 2020. None of the 34 employees’ records we tested showed the training was completed by …

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

Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)

… Central School District (District) used District resources to provide the mental health component of the New York Safe … should address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials agreed …

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

Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)

… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. 64 of the …

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

Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)

… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-new

Town of Owego - Water Fund Operations (2021M-205)

… calculated correctly resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments … million gallons, is considered unauthorized non-revenue (lost) water, 12 percentage points above the national average. …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Quaker Street Fire District – Board Oversight (2021M-96)

… were filed timely. Key Findings The Board did not ensure all disbursements complied with the procurement policy and … and purchasing policy requirements are followed. Ensure all fuel card charges are sufficiently supported prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… not perform accurate and timely bank reconciliations for all accounts. Cash receipts and fundraising activities were … written financial policies and enforce compliance. Ensure all claims are audited and approved before payment and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Longwood Central School District – Overtime (2021M-126)

… Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, … not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126

Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)

… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47

East Meredith Rural Fire District – Financial Activities (2021M-26)

… and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)

… over water and sewer charges for the period January 1, 2014 through March 31, 2015. Background The Town of … located Essex County and has a population of approximately 1,310. The Town is governed by an elected five-member Town … Budgeted appropriations for 2015 total approximately $1.9 million. Key Findings The Town lacked comprehensive …

https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128

Town of Tuxedo – Financial Operations (2014M-284)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, …

https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284

Lyncourt Union Free School District – Information Technology (2020M-121)

… managed network user accounts and developed a disaster recovery plan. Key Findings District officials did not … user accounts or develop and adopt a written disaster recovery plan. As a result, District has an increased risk …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27