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Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village Board is the elected legislative body, which comprises the Mayor …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The appropriations for tax …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Town of West Seneca - Capital Project Management (2019M-195)
… clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… Purpose of Audit The purpose of our audit was to review the School’s procurement processes and internal … The School did not properly control user access rights to the IT system and did not properly establish a disaster … Properly document the analysis and actions taken related to leasing buildings in the official Board record to help …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Clayton - Justice Court Time and Attendance (2017M-286)
… by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she … not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any wages paid for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to approximately 3,060 residents over 45 square miles. … review the Treasurer’s monthly reports, including budget-to-actual reports and trial balances, or compare bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… controls over payroll and the claims audit process for the period June 1, 2013 through December 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 million for the general, water and sewer funds. Key Findings Payroll …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsVillage of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere … Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Greenville Fire District – Capital Reserve (2014M-64)
… The Board had intended to use the reserve to purchase a truck but did not due to a public petition against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Town of Perinton - Financial Management and Information Technology (2017M-232)
… Adopted unrealistic budgets and accumulated $24 million in unsubstantiated reserves. Has not developed comprehensive multiyear financial and capital … IT policies or provide IT security awareness training to employees. In addition, we communicated sensitive …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Uniondale Public Library – Procurement (2015M-126)
… of our audit was to assess the Library’s controls over procurement for the period January 1, 2013 through June 30, … Key Findings The Board has not adopted a comprehensive procurement policy. Library officials did not always seek … Key Recommendations The Board should adopt a comprehensive procurement policy that reflects General Municipal Law …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district … the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mCity of Hornell – Information Technology (2017M-293)
… through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately 8,500. The City is governed by a 10-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… financial reports to the Board that include balance sheet account balances, detailed year-to-date …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Ashford – Water District (2015M-343)
… through October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately 2,100 residents, is governed by an elected five-member Town Board. General … a detailed project plan to ensure that the water project is completed in a timely manner. Review water rates to ensure …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Bethlehem Central School District – Credit Cards (2017M-41)
… prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. … has approximately 4,600 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $96.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The … of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees appointed by …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136