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Tuckahoe Common School District - Purchasing (2018M-228)
… professionals were paid in accordance with Board-approved rates. Key Findings We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek competition … an investigator $7,813 more than the Board-approved rate of $45,000. We examined invoices from 20 vendors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Pultneyville 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 … did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … property tax exemptions for non-municipal-owned property on the 2017 assessment roll. Although the assessor certified … monthly bank reconciliations, as required. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, 2014. … the proper training to maintain adequate and appropriate accounting records. Properly record and report the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNiagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period … Ensure that employees enter all financial transactions in to the point of sale system. Secure cash in a safe until it …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Town of Clayton - Justice Court Time and Attendance (2017M-286)
… action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Clayton Justice Court Time …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Nassau – Budgeting (2018M-3)
… is located in the Town of Nassau in Rensselaer County and has a population of approximately 1,100. General fund … fund in a manner that benefits Village residents. Develop and adopt a comprehensive multiyear financial plan. … Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… Purpose of Audit The purpose of our audit was to determine whether Business Office employee leave accrual … Recommendations Develop and implement written procedures to provide details for the maintenance of leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26New Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate … and update the bylaws, or adopt policies and procedures, to establish internal controls and provide guidance for cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298South Country Central School District – Information Technology Inventory (2017M-219)
… complete and accurate inventory records to safeguard information technology assets for the period July 1, 2016 through June …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryTown of Lexington – Town Clerk (2017M-188)
… Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, … 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an elected five-member … $1.9 million and fees totaling $16,861 were not deposited in a timely manner. Clerk fees totaling $781 were recorded …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… Town policy and applicable laws and ensured the Town’s information technology (IT) systems were adequately secured and protected …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Town of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods … January 1, 2016 through May 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Rutland Fire District – Board Oversight (2017M-262)
… of the State, separate from the Town of Rutland in Jefferson County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… audit was to determine whether the District procured goods and services in accordance with it its procurement policy and … totaling $7,098 did not have requisition forms, and two purchases totaling $11,555 were made without prior … use requisition forms and purchase orders prior to making purchases. … RemsenburgSpeonk Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211City of Lockport – Cash Flow (2014M-195)
… records are in such poor condition that City officials do not know the severity of their fiscal problems. The …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195