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Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272City of Cohoes – Purchasing (2014M-192)
… of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The City is governed by the City Council which comprises an …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, … Berkshire Fire District Recording and Reporting Financial Activity 2014M122 …
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)
… were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and receipts were not … in a bank and ensure that cash receipts are deposited on a daily basis. Adopt policies establishing accountability …
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)
… 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-286Brentwood 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)
… Purpose of Audit The purpose of our audit was to determine whether District officials maintained complete and accurate inventory records to safeguard information technology assets for the period …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk recorded, deposited, … timely manner. Consult with the Town’s counsel and attempt to recoup the $376 not deposited. …
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)
… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a …
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)
… whether Town officials procured goods and services in accordance with Town policy and applicable laws and … May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a population of approximately …
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)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were …
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)
… uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported in a timely … any discrepancies. The Justices should review the Traffic Safety Law Enforcement and Disposition reports to …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… to determine whether the Town procured goods and services in accordance with statutory requirements for the period … 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately … $2.6 million. Key Findings The Town did not procure goods in accordance with the competitive bidding requirements and …
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)
… 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-262Tonawanda City School District – Financial Management (2016M-370)
… Background The Tonawanda City School District is located in Erie County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and … that the claims auditor received the necessary training to carry out the claims audit policy. A count of all stored …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andNorth Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The North Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … resulting in fund balance appropriations that were not needed. The Board transferred funds to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance Contract 2015M315 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRoosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … Findings District officials did not consistently adhere to established policies and procedures and ensure that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234