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Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered … 2016 LOSAP records for 15 active members were inadequate to support 917 of 1,176 points earned by members. District … audit period. Key Recommendations Amend the point system to ensure compliance with GML. Ensure that complete and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingYork Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Tully Central School District – Financial Management (2016M-359)
Tully Central School District Financial Management 2016M359
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Indian River Central School District – Financial Condition (2016M-287)
… District officials did not develop reasonable budgets or effectively manage the District’s financial condition to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
Tuckahoe Union Free School District Financial Condition and Information Technology 2015M152
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… fund balance included in its budgets. The Network Systems Administrator did not properly review cell phone invoices, … fund District operations. Ensure that the Network Systems Administrator and claims auditor properly review all cell …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularGroton Central School District – Financial Management (2014M-288)
Groton Central School District Financial Management 2014M288
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Village of Akron – Selected Financial Activities (2016M-133)
… through December 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The … Village, which has a population of approximately 3,000, is governed by an elected five-member Board of Trustees. The … Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance … 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and … Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Scriba – Board Oversight (2017M-83)
Town of Scriba Board Oversight 2017M83
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
Town of Portland Water Operations 2017M45
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Carthage Central School District – Financial Condition (2014M-138)
… 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and … Denmark and Diana in Lewis County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… to May 31, 2012. Background The Village/Town of Mount Kisco is located in Westchester County and has a population … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… totaling $290,500 and did not obtain the required number of quotes for 17 purchases totaling $41,870. District officials did not have written agreements with four professionals for services totaling $27,048. The … Seek competition when procuring professional services or document the rationale in instances when competition is not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
Determine whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver properly billed collected and disbursed taxes fees and penalties
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Bethpage Public Library – Procurement (2019M-219)
… (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with … policies. Key Findings The Board did not ensure goods and services were procured competitively and in accordance with … related parties. Competitive proposals for professional services are obtained on a periodic basis and that credit …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Wolcott – Financial Management (2020M-131)
… for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131