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Town of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Milo – Financial Condition (2020M-172)
… effectively manage the Town’s financial condition. More real property taxes and user fees were levied than needed to … one-time expenditures, needed reserves and/ or reducing real property taxes. Establish budgeting, fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Springfield – Accounting Records and Reports (2020M-175)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the … Springfields Town Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… and used the lower priced General Services Administrative (GSA) daily lodging rates and did not improperly pay sales tax. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Schuyler Lake Fire District – Financial Activities (2022M-191)
… Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established … which include receiving and disbursing cash, signing District checks and maintaining the accounting records. … audit fire district schuyler lake …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
audit hawthorne cedar knolls school financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an increased risk its assets could … without detection. The Board of Trustees (Board) did not adopt a written capital asset policy or conduct periodic …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did not appoint a faculty counselor, faculty auditor or a central … did not have the proper approvals. Key Recommendations Appoint a faculty counselor, auditor and central treasurer. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… $1,040. The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Knox – Town Clerk (2020M-72)
… totaling $22,586 (46 percent) within the required time frames. Report and remit collections timely and accurately. … and remit collections accurately, within required time frames. Ensure accountability analyses are prepared monthly, …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of Pendleton – Capital Projects (2024M-72)
… Determine whether Town of Pendleton Town capital projects projects were properly planned accounted for and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Seaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of Hector – Employee Compensation (2024M-85)
… Town Board (Board). Inaccurately accrued and/or recorded leave time totaling 1,830 hours valued at $38,586 for 20 of … that occurs during each year. Ensure that employees accrue and use leave time according to the employee handbook or highway …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Smithtown Fire District – Capital Project (2014M-231)
… to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through June … referendum requirements. The Board did not have a capital asset policy and procedures to be followed for constructing … follow all legal requirements. Adopt a written capital asset policy containing the procedures to be followed when …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialOrange County – Motor Vehicle Oversight (2015M-314)
… Adopt a comprehensive policy to provide guidance on the disposal of motor vehicles. …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Riverhead Central School District – Vendor Master File (2017M-139)
… Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, … written policies or procedures for maintaining the vendor master file. The District did not have any procedures in … determine whether a vendor name is already included in the master file before creating a new entry and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139