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Fishers Fire District – Financial Condition (2021M-128)
… not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021. … the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … the need to have a strong claims auditing function and, where allowable by law, have chosen to delegate their …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… a competitive process when selecting two professional service providers paid a total of $40,253 and did not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… and the President controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightCity of Johnstown – Information Technology (2020M-127)
… user accounts were disabled. Have a written contract or service level agreement (SLA) with the IT service provider to define responsibilities. Develop or adopt a …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127South Seneca Central School District – Online Banking (2021M-164)
… conduct online banking and none of the employees involved in online banking received Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Henrietta Fire District – Financial Condition (2021M-27)
… The Board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Corning – Procurement (2020M-93)
… totaling $455,792 from 35 vendors and 10 professional service providers we examined, Town officials purchased goods … A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even though the company was not the lowest bidder. The Board also extended …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Village of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … Determine whether Village of Fort Plain Village officials established appropriate …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… The purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, … for 2016 totaled approximately $4.6 million. Key Findings Credit card charges totaling $8,029 were not properly … approving them for payment. Develop procedures to monitor credit card use and enforce compliance with the purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Operational Advisory No. 18
… System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment Vendor issues its own …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Ordinary Death Benefit – New Career Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence, or receiving Workers’ Compensation or other employer-funded benefits, …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitCity of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over … The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The City’s budgeted … payrolls. The payroll clerk gives the Comptroller a report from the computerized payroll system that lists the gross pay …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Ordinary Death Benefit – Police and Fire Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost … also contained one or more of the following exceptions: For all 90 capital assets reviewed, certain key information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryScio Central School District – Capital Assets (2024M-45)
… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45