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Town of Fishkill – Information Technology (2020M-153)
… plan. Officials did not adequately manage user accounts for the network or financial application. Town employees did … and a disaster recovery plan. Develop written procedures for managing system access. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Selkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… her being present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key … supervise the check-signing process when others use it. In her absence, have authorized alternate signatories sign … checks using their own signatures. Except for as specified in Appendix A, Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Oneonta – Town Clerk (2021M-59)
… Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a … the Town of Oneonta Town Clerk properly recorded deposited and remitted Clerk fees in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Greenwich – Purchasing (2020M-135)
… applicable documentation sought for purchases is attached to vouchers and retained. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Medina Central School District - Tax Collection (2019M-151)
… tax collections and ensure that daily receipts correspond to amounts deposited, intact. Ensure there is sufficient … and collection activities in a timely manner in order to identify errors and discrepancies. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Total Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2021 receipts; and Have increased 11.5 percent since 2017. In 2021, personal income tax receipts—the State’s largest tax … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Mooers - Procurement (2020M-55)
… policy and applicable statutory requirements. Key Findings Of the nine purchase contracts totaling approximately $1.3 … not procured in accordance with statutory requirements. Of the 15 purchase and public works contracts totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Total Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s largest tax … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and remove and/or return devices that were not in service. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryBovina Fire District – Fund Balance (2015M-138)
… The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, and is … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written … that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners … Long Lake Fire District No 1 Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Opinion 97-23
… (§3000 et seq .) contains provisions of law relating to emergency medical services (see also General Municipal Law, §122-b; … 10 NYCRR 800.6 through 800.26). Article 30, however, does not prohibit a member of an organization constituting an …
https://www.osc.ny.gov/legal-opinions/opinion-97-23City of Cohoes – Purchasing (2014M-192)
… policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively … about the use of State and County contracts. Ensure that City officials and employees comply with the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192City of Albany – Payroll (2015M-110)
… of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014. … 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 million. Key Findings Seven employees were paid for unused vacation time without adequate leave records to …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… and reporting of the District’s financial activity for the period January 1, 2012 through January 31, 2014. … The District’s general fund budget totaled $226,500 for the 2014 fiscal year. Key Findings The treasurer did not …
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)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Clayton … Town of Clayton Justice Court Time and Attendance 2017M286 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Nassau – Budgeting (2018M-3)
… 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of approximately … a plan for the use of excess unrestricted fund balance in the general fund in a manner that benefits Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26