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South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153State Agencies Bulletin No. 1923
… Purpose The purpose of this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseLansingburgh Central School District – Purchasing (2017M-173)
… orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 through May 31, 2017. Background … a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $45 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Village of Clifton Springs – Board Oversight (2014M-099)
… The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Newark Housing Authority – Information Technology (2017M-282)
… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 … officials did not ensure that the network accounts for six former personnel had been deactivated. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Town of Schaghticoke – Water Operations (2016M-390)
… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … to billings, collections, deposits and recordkeeping were not adequately segregated. The Board did not approve water … to provide guidance to employees involved in the billing and collection of water charges. Implement billing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Willing – Justice Court Operations (2014M-377)
… 24, 2014. Background The Town of Willing is located in Allegany County and is governed by an elected five-member Town Board. The … the Justice’s records and reports and document the results in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … Ensure that the accounting system is adequate, that all financial transactions are accurately recorded and that a general ledger is maintained. Ensure that all fund balance variances are investigated and reconciled. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Key Findings Department officials did not review the bank statements and canceled check images for the bank … did not approve 499 disbursements totaling $63,010 before payment was made. Key Recommendations Review bank statements … and deposited. Review and approve all disbursements before payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process … 19, 2015. Background Yates County, which has a population of approximately 25,300, is governed by a 14-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Village of Ballston Spa - Financial Condition (2017M-256)
… Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Central Valley School District – Claims Audit (2015M-129)
… our audit was to review the District’s financial condition for the period July 1, 2013 through November 30, 2014. … has approximately 2,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $45 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by … specific procedures to ensure that individuals reported and paid on the payrolls were paid at their approved salaries and wages, and they received only the benefits to which they …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… residents. Budgeted appropriations for the 2014-15 fiscal year total approximately $559,000. Key Finding Claims were …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Town of Erin– Inappropriate Highway Purchases (2014M-16)
… September 10, 2013. Background The Town of Erin is located in Chemung County and has a population of approximately … Department operations. Seek reimbursement for the $68,501 in improper purchases made by the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Village of Spencer – Board Oversight (2017M-292)
… 10, 2017. Background The Village of Spencer is located in the Town of Spencer in Tioga County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Town of Allen - Town Clerk Fees (2016M-28)
… November 19, 2015. Background The Town of Allen is located in Allegany County and has a population of approximately 450. … annual audit of the Clerk's records and enter the results in the Town's meeting minutes. …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Village of Waverly – Financial Condition (2014M-137)
… 4,400. The Village’s annual budget for the 2014-15 fiscal year totals approximately $4 million. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137