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Village of Savona – Board Oversight (2015M-328)
Village of Savona Board Oversight 2015M328
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations … audit claims and not delegate those responsibilities to the Treasurer. The Village Treasurer should sign all … used in the official’s presence and should be kept in his/her possession at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… the City of Utica in Oneida County and was established by Section 1942 of New York State Public Authorities Law. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Date of the contract and there has been no activity (SFS amendment transactions or payments) for one year. No open …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) … Determine whether the Warren County Local Development Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Who 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-responsibleEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… had 250 unneeded network user accounts, including two with administrative permissions, and the Assistant … Key Recommendations Ensure officials enforce compliance with the data, network and security access policy. Disable … specific IT service needs. District officials agreed with our recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… accounts or develop a written IT contingency plan that details how District officials would respond to IT … recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationChappaqua Central School District - Fixed Assets (2022M-186)
… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… are made with professional service providers that detail the contract period, services and compensation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-82019 Annual Audit
… and Payment Address) in a more accessible format and TPA subcontracts, as requested by this Office. Continue to …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditBeacon City School District - School District Website (S9-19-27)
… all original budget detail, audit reports and corrective action plans (CAPs) in an easily accessible location. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Island Trees Union Free School District - School District Website (S9-19-34)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Trumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District District officials procured goods and services in the best interest of the taxpayers
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Town of Somers – Justice Court (2013M-198)
… and procedures to ensure an adequate segregation of cash custody and recordkeeping duties, or that compensating …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… take corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkLocal Road Conditions in New York State
… in 2019 and 2020, and represents just over 25,500 lane-miles, or about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite … conclusions about the effectiveness of local spending per lane mile or where State aid might be most appropriately …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateVillage of Brushton – Fiscal Oversight (2014M-235)
… Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key Findings The … financial report with OSC since the report for the 2008-09 fiscal year. The Clerk-Treasurer paid all claims during the … Village of Brushton Fiscal Oversight 2014M235 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235