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Town of Wolcott – Information Technology (2020M-126)
… Ensure the financial software, Town Clerk’s software and Justice Court software had the necessary controls to maintain …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Jefferson Central School District – Procuring Services (2021M-42)
… seeking competition. $6,410 to an employee’s private business for lawn care services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected … and all nine Board members), 15 employees or 15 percent of employees tested and the nine Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Schodack Central School District - Extra-Classroom Activities (2019M-85)
… Findings The faculty auditor does not review ECA records to ensure compliance with the Regulations. 62 of the 69 … Ensure the faculty auditor reviews ECA records to ensure compliance with the Regulations. Ensure that the … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Village of West Haverstraw - Summer Program (2019M-146)
… made in cash and no receipts were provided at the time of service. Key Recommendation Establish internal controls … Program, including written procedures for the collection of fees. Village officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… Determine whether Village officials procured goods and services in compliance with the procurement policy. Determine … include a competitive process for obtaining professional services. Ensure all claims are adequately supported as … Determine whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… fund. Customers were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations Prepare … and repay all outstanding interfund advances. Ensure late penalties are properly computed on overdue customer …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Westford - Financial Operations Oversight (2018M-196)
… the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the Town’s financial transactions. As a result, the Town … excess costs. The Board has not performed an annual audit of the Supervisor’s records. The Supervisor did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… that conference and travel expenditures are in compliance with the District’s travel policy. Consider revising the … the conference or training. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Medina Central School District - Reserve Funds (2019M-165)
… requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. While … meeting minutes, District officials have developed a plan to use $5.4 million from four general fund reserves for a … not established. Key Recommendations Review reserve funds to determine whether they are necessary and reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town … to the Supervisor and County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify … tax payments received from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues totaled approximately $345,000 and disbursements totaled approximately $307,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overEast Meadow Public Library – Claims Auditing (2017M-275)
… 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mVillage of Schuylerville – Procurement (2014M-228)
… of goods and services as required by statute. A purchase awarded by the best value method, in which non-price factors … Recommendations Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Tompkins County Public Library – Financial Management (2015M-250)
… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Shenendehowa Central School District – Claims Processing (2016M-137)
… of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which … function to ensure that claims were properly itemized and supported; the goods or services had been received and were for proper purposes; and the claims were audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Valley Stream Central High School District – Payroll (2016M-19)
… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19