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Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial activities for … through June 30, 2013. Background The Harpursville Central School District is located in five towns in Broome County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Town of Hunter - Information Technology (2018M-262)
… backups and breach notification. Provided IT security awareness training. Ensured that IT hardware and software … policy. Ensure that: All personnel receive IT security awareness training. IT hardware and software inventories are …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Village of Newark Valley – Capital Planning (2016M-289)
… period March 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Cazenovia Central School District - Information Technology (2019M-46)
… Determine whether District officials ensured that the personal, private and sensitive information (PPSI) on … officials did not: Provide cybersecurity awareness training to employees. Disable and/or remove unnecessary user … … Determine whether District officials ensured that the personal private and sensitive information PPSI on District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Wells Fargo Shareholder Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Wells Fargo’s efforts to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-09-19-2023.pdfCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if … within the Town of Candor. The Company is governed by a five-member Board of Directors. Expenses for 2013 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityAccounts Payable Advisory No. 15
… This advisory is intended to remind Business Units that individuals certifying/approving vouchers to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. … and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials … did not adequately monitor Town vehicles and fuel usage. As a result, Town officials did not know if Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Flanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether … are $684,200. Key Finding The Board is not provided with a list of claims and, therefore, cannot be assured that it … Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Stuyvesant – Procurement (2017M-54)
… 1, 2015 through November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by … process when procuring professional services. … Town of Stuyvesant Procurement 2017M54 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Albany Public Library – Leave Accruals (2015M-293)
… 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 residents …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
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-2014mCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records were … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for disbursing, …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each time a vehicle is used. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a … in the last three years. The Mayor and Board did not segregate the Clerk-Treasurer’s duties over billing, cash …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Westmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether the District applied for all State … The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the … $21.2 million. Key Findings District officials did not apply for State transportation aid within one year of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Westfield - Real Property Acquisition (2019M-119)
… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County … in his/her possession at all times. … Village of Valley Stream Cash Receipts and Selected Village Operations 2013M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mTown of Knox – Town Clerk (2020M-72)
… timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 collections totaling $22,586 (46 percent) … accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Village of Fleischmanns – Water Fund (2013M-151)
… to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. … Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151