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Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… itemized prior to being presented to them for audit. Do not pay any claims which have not been audited and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… than requiring Library officials to solicit competition at reasonable intervals. Key Recommendations Audit and …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30 …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… financial reports. The bookkeeper did not prepare bank reconciliations for the health savings checking account. … annual and monthly financial reports. Ensure that proper bank reconciliations are prepared for each Town bank account. Review the adjustments to cash and fund balance …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Parma – Financial Management and Information Technology (2012M-96)
… 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected … over the Town’s financial software application who is independent of the financial recordkeeping functions. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter School, located in the City of … Elmwood Village Charter School Student Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of Otto – Town Clerk and Tax Collector (2012M-214)
… is a rural community located in Cattaraugus County, with a population of 800 residents. The Town Board consists of an …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Ontario – Board Oversight and Information Technology (2013M-105)
… and has a population of 10,135. The Town is governed by an elected Town Board, which comprises the Town Supervisor … worked and leave time used. Approve interfund advances by resolution and ensure appropriate records are maintained …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… August 17, 2016. Background The Dutchess County Water and Wastewater Authority is a public benefit corporation that … the County Legislature Chair appoints two Directors and they jointly appointed one Director. The Authority’s 2016 budget was $9.3 million. Key Finding The Board and Authority officials implemented specific procedures over …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… November 30, 2016. Background The Village of Shoreham is located in the Town of Brookhaven in Suffolk County and has approximately 515 residents. The Village is governed by an elected five member Board of Trustees. The … receipts and ensure that an independent reconciliation is prepared for the money received by departments and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth … the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of Commissioners, which is appointed by the three town boards. Budgeted …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… of our audit was to evaluate the Town’s claims processing and purchasing practices for the period January 1, 2013 … The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is … by a five-member Town Board which comprises the Supervisor and four Board members. Budgeted appropriations for the 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Covert – Financial Management and Justice Court (2015M-180)
… May 20, 2015. Background The Town of Covert is located in Seneca County and has a population of approximately 2,200. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Town of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … January 1, 2012 through June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately … The purpose of our audit was to assess the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… were no longer sustainable without significant budget cuts, it enacted a local law in 2012 to override the 2 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate … from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities