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Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297New York State Payroll
… Payroll Office. If you need additional assistance, please email the Payroll History mailbox [email protected] … Renewal Other Bulletins Payroll Improvement Project State Police State University of New York Transportation Unified …
https://www.osc.ny.gov/state-agencies/payrollState Comptroller Dinapoli Releases Municipal Audit
… the Justice Court Fund only amounted to $3,360. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mEast Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… $438 (64 percent). Deposit all tax collections within 24 hours as required. Remit real property tax collections to the … Key Recommendations The Clerk should: Maintain accounting records that properly document dates of collection. Deposit …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Menands Union Free School District – Information Technology (2021M-78)
… - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of Education (Board) … Determine if the Menands Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78York Central School District – Network Access Controls (2022M-93)
… plan. The District had 139 unneeded network user accounts and one account with unnecessary network administrative … Ensure officials enforce compliance with the data, network and security access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for necessity and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written information technology (IT) contingency plan. Key Findings District officials did not adequately … network user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that … Develop and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andPearl River Union Free School District – Fixed Assets (2022M-126)
… did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be … multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the inventory list. District … were unable to locate 26 fixed assets with a combined cost of $57,516. 31 fixed assets with a combined cost of $88,931 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Marathon – Town Clerk (2022M-143)
… was $6,251 more than it should have been as of April 21, 2022. Key Recommendations Maintain adequate records, books …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Village of Monticello – Records and Reports (2020M-104)
… or properly reconcile bank accounts in a timely manner. About $5 million of real property tax revenue was not posted …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Lyncourt Union Free School District – Information Technology (2020M-121)
… ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … Determine whether Lyncourt Union Free School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Town 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)
… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …
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)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Schuyler Lake Fire District – Financial Activities (2022M-191)
… (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets . The Board did not: Establish adequate … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. …
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)
… more than $5.1 million. Although a multiyear financial plan would provide more transparency regarding the District’s … budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to address the fund balance deficit. Monitor revenues, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… duties or oversee the cash receipts function. Eight summer recreation registrants did not pay program fees that … attended the after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …
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)
Determine whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72