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Village of Ellenville – Information Technology (2014M-278)

… audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June 1, … is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is … The Board has not developed comprehensive policies and procedures to protect critical financial data. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278

Controls Over Cash Advance Accounts (Follow-Up)

… Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business …

https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-follow

Oversight of Grants (Follow-Up)

… Purpose To assess the extent of implementation as of March 7, 2014 of … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-follow

Village of Pelham – Information Technology (2016M-410)

… is located in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is … vendor’s responsibilities … Village of Pelham Information Technology 2016M410 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

Town of Kirkwood – Justice Court Operations (2016M-414)

… more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that all bank … this listing with the reconciled bank balance and money on hand. Follow up on all bail money held to determine what course of action is applicable. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)

… did not: Maintain accurate accounting records. As a result, the accounting records contain significant variances …

https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121

Greenville Fire District - Fixed Assets (2019M-223)

… purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that … or procedures that include threshold values for recording and tagging assets and the persons responsible for maintaining records and …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… Lake Fire District is a district corporation of the State, distinct and separate from the Town of Ballston, in …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-credit

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… deposited intact (i.e., in the same amount and form it is received). 15 disbursements totaling $3,052 were not …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Town of Hampton – Justice Court Operations (2013M-305)

… The Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town … by a Town Board comprising the elected Town Supervisor and four elected Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key Finding The …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305

Town of South Bristol – Financial Management (2015M-140)

… The Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is … not developed policies to govern its budgeting practices and repeatedly adopted budgets that were not based on … The Board did not perform an annual audit of the books and records of Town officials and employees who received or …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Middle Country Public Library – Treasurer (2015M-291)

… does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of being paid a … checks but does not maintain accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel and take steps to clarify that the Treasurer’s position is a …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… someone other than the BOCES claims auditor. Ensure that payment of claims is not authorized before the related goods …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the period July … The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Morris Central School District – Financial Operations (2015M-251)

… to evaluate the District’s claims processing procedures and fund balance management for the period July 1, 2014 … is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates … Key Recommendations Ensure that BOCES’ claims for goods and services are audited and approved by someone other than …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling $3,036 in the … ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible … Recommendations Monitor the work of the Business Manager and employees who process nonresidential foster care bills …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing