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Village of Malverne – Procurement (2017M-16)
… Audit The purpose of our audit was to examine the Village’s procurement process for the period June 1, 2015 through … located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. The Village is governed … which resulted in confirming POs (that is, a purchase order prepared after a purchase has been made). …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… of Alden is located in Erie County. The Village, which has a population of approximately 2,600, is governed by an elected five-member Board of Trustees. The annual … all billing write-offs and adjustments prior to them being made. Key Recommendations Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Corning City School District – Claims Auditing (2023M-105)
… The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Town of Lake Luzerne – Payroll (2022M-98)
… ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor did not … for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Upper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… records. Implement policies for the enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly reconciliations and accountabilities for fine and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Downsville Fire District – Procurement and Claims Audit (2022M-130)
… that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Lynbrook Union Free School District – Purchasing (2022M-17)
… pdf ] Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy … to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Plainville Fire District – Board Oversight (2021M-91)
… resolution that allowed the District Treasurer (Treasurer) to pay all recurring expenditures without the Board’s prior … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund … as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 and found …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Sodus Central School District – Software Management (2022M-64)
… accounts that we reviewed had permissions that allowed the accounts’ users to install software on their computers … that we reviewed, only three (2 percent) were listed on the District’s software inventory and 27 (20 percent) were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Minetto – Information Technology (2022M-9)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: … IT contingency plan. Town officials generally agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk … and remit all collections to the appropriate parties in a timely and accurate manner. The Clerks: Did not identify …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Potter – Town Clerk (2020M-113)
… audit the Clerk’s records to ensure records, deposits, reports and collections are remitted in an accurate and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed financial procedures and the Board did not enforce compliance … Board of Directors Board provided adequate oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly … for. Key Findings District officials did not ensure that ECA funds were adequately safeguarded or that ECA collections were always properly supported. ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire … Determine whether the Delhi Joint Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting elements and new requirements are described in detail in the following sections. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation