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Town of Fishkill – Information Technology (2020M-153)

… officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against … officials did not adequately secure and protect the Town’s IT systems against unauthorized use, access and loss. The Board did not adopt adequate IT policies or a disaster recovery plan. Officials did not …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153

Waterloo Central School District - Financial Condition Management (2019M-137)

… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137

Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)

… complete report - pdf] Audit Objective Determine whether energy efficiency and recycling rebates and credits were … provide sufficient oversight. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient … Determine whether energy efficiency and recycling rebates and credits were …

https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155

Town of Batavia – Water and Sewer Operations (2018M-12)

… from the intermunicipal agreements with neighboring towns, to ensure that revenues cover operating costs. Key … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12

Medina Central School District - Tax Collection (2019M-151)

… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Town of Mooers - Procurement (2020M-55)

… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated, or indicated they planned to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… use of District money. The District could have saved up to $17,000 had the Board required the use of lodging that … findings and recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… payment. The Secretary signs checks with the Treasurer’s signature stamp without being supervised by the Treasurer. In … are paid. The Treasurer should maintain control of her signature stamp. Segregate the Secretary’s claims payment …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108

Bovina Fire District – Fund Balance (2015M-138)

… Purpose of Audit The purpose of our audit was to determine if District officials properly managed the … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138

Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)

… the Company’s internal controls ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period January 1, 2013 through May 31, 2014. … year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272

Plattekill Library – Budgeting Practices (2017M-95)

… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue and expenditure … County. The Library, which provides library services to approximately 10,000 residents, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95

Town of Nanticoke – Financial Condition Management (2017M-186)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… The purpose of our audit was to determine whether the Company’s financial activities were properly recorded and … were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through … Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financial

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