Search
Village of Nissequogue – Information Technology (2015M-31)
… use of email and the Internet. Adopt, distribute, test and periodically update a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Village of Cohocton – Cash Receipts (2015M-63)
… a population of approximately 880. The Village is governed by an elected five-member Board of Trustees. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Phelps – Financial Management (2015M-70)
… a population of approximately 7,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Middlefield – Budgeting (2015M-109)
The purpose of our audit was to assess the Boards practices regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… 1, 2014 through March 31, 2015. Background The Town of Westport is located Essex County and has a population of … The Town was not properly billing all parcels in the Westport Water District for operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Tuxedo – Financial Operations (2014M-284)
… operations for the period January 1, 2013 through January 29, 2014. Background The Town of Tuxedo is located in Orange … operations for the period January 1 2013 through January 29 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2013 through May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… ] Audit Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesQuaker Street Fire District – Board Oversight (2021M-96)
… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Town of Varick – Water and Sewer Operations (2021M-46)
… with our findings. Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46City of Fulton – Capital Projects (2021M-184)
… complete report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital projects … financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital … Determine whether City of Fulton City officials appropriately maintained …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Long Lake Central School District – Capital Project (2021M-183)
… project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts … did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). Deposit all tax collections within 24 hours as required. Remit real …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As a … officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and … policies, along with multiyear financial and capital plans. Key Recommendations Establish budgeting, fund balance … establish a capital reserve to accumulate funds for future capital equipment purchases. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Gananda Central School District – Procurement (2021M-86)
… Gananda Central School District (District) officials used a competitive process to procure goods and services to … were adequately documented and approved to verify that a competitive process was used to procure goods and services … bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Town of Waterloo – Financial Management (2022M-7)
… report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) ensured the Town … Determine whether the Town of Waterloo Town Board and Town Supervisor Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… Objective Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing … Determine whether the Wynantskill Union Free School District District sought competition when purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Attica Central School District – Financial Management (2022M-103)
… pdf] Audit Objective Determine whether the Attica Central School District (District) Board of Education (Board) and … Determine whether the Attica Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103