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Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194State Comptroller DiNapoli Releases School Audit
… not always timely. Managing the finances of ECA activities is meant to be a learning experience for student club … properly accounted for. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller Thomas P. DiNapoli Releases School District Audit
… accounts. District officials should have also revoked permissions for eight of the 12 network user accounts with administrative permissions because the permissions were unneeded. Sensitive information technology …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases School District Audit
… could have saved at least $49,448 by using the Office of General Services contract price. In addition, officials …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditFire District Information: Fire District Training Providers
… Simeone (845) 357-2660 ext. 100 [email protected] 139 Lafayette Avenue, P.O. Box 177 Suffern, NY 10901 Course Certified Through: 5/5/2026 Pinsky Law Group, … Daniel Weisner (516) 639-7026 [email protected] 1367 Kew Avenue Hewlett, NY 11557 Course Certified Through: 11/30/2026 …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Village of Red Hook – Information Technology (2020M-89)
… users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware that … the IT consultant’s responsibilities and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair invoices had 22 charges, totaling $1,891, that did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentVillage of Hilton - Financial Management (2020M-31)
… plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with realistic estimates for revenues and expenditures, and which appropriate a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… job worked the hours the Village compensated them for working. Key Findings Village officials did not establish … employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Lake Luzerne – Procurement (2022M-95)
… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Willsboro Central School District – Financial Condition (2015M-362)
… a multiyear financial plan and monitor and update it on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Sackets Harbor Central School District – Financial Condition (2016M-89)
Sackets Harbor Central School District Financial Condition 2016M89
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Otselic Valley Central School District – Capital Project (2015M-263)
… Board’s involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, … change orders. Key Recommendations Ensure that all capital project purchases are competitively bid as required by … the life of the projects. Review and approve all project change orders in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Varick – Water and Sewer Operations (2021M-46)
… intermunicipal agreements and vendor contracts. Develop a fair and equitable method for allocating costs among the …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Stafford Fire Department, Inc. - Financial Management (2023M-110)
… Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as … or capital plan to help guide budget development and save for capital asset and equipment purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110