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Town of Knox – Town Clerk (2020M-72)

… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of Pendleton – Capital Projects (2024M-72)

… a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor … Specifically, the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project budgets for each project. Transparently communicate …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place … used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances that …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

Seaford Fire District – Length of Service Award Program (2014M-319)

… the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March … and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP … Seaford Fire District Length of Service Award Program 2014M319 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319

Smithtown Fire District – Capital Project (2014M-231)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital … a written capital asset policy containing the procedures to be followed when authorizing capital asset construction. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231

Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)

… by a five-member Board of Trustees and an Executive Committee is responsible for running the Company’s overall … and expenditures were $1.6 million. Key Findings The audit committee, which included the Treasurer, did not audit bills … signed checks. Key Recommendations Ensure that the audit committee provides oversight of financial transactions, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial

Orange County – Motor Vehicle Oversight (2015M-314)

… period January 1, 2014 through July 29, 2015. Background Orange County has a population of approximately 374,500 and … County-owned vehicles. The 2015 total budget for Orange County was $732.8 million, of which the motor pool is … Orange County Motor Vehicle Oversight 2015M314 …

https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314

Riverhead Central School District – Vendor Master File (2017M-139)

… 31, 2017. Background The Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. The District, which is governed by an elected seven-member Board of Education, … any procedures in place to determine whether a vendor name is already included in the master file before creating a new …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139

Perry Central School District – Financial Management (2017M-118)

… the use of fund balance in the annual budget. Use excess funds in a manner that benefits District taxpayers. Update … to clearly describe the conditions under which reserve funds will be used. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118

Town of Greece – Information Technology (2017M-145)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information … January 1, 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of … Town of Greece Information Technology 2017M145 …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145

Columbia-Greene Community College – Information Technology (2017M-213)

… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … a breach notification policy. Five employees visited music streaming, social media and shopping websites which could expose the network to virus attacks or compromise systems and data. The College …

https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213

Town of Franklin – Financial Condition (2018M-8)

… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. … a timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Town of New Hartford – Procurement (2017M-149)

… 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population … Town of New Hartford Procurement 2017M149 …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … the Board periodically assessed four of the six reserves for necessity. Key Recommendations Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

East Rockaway Union Free School District – Purchasing (2015M-253)

… Purpose of Audit The purpose of our audit was to review the District’s practices and … District officials did not always retain necessary quote documentation with the claim vouchers. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Eastchester Union Free School District – Financial Management (2016M-59)

… July 1, 2010 through November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, which operates … Eastchester Union Free School District Financial Management …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

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