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South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… maintained. Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and the President routinely signed blank checks. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)

… on the BOCES’ computers were not business-related or academic-related, which is inconsistent with the BOCES’ … have an adequate number of licenses for certain programs or did not have sufficient documentation to provide evidence …

https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District … not have policies regarding acceptable computer use, e-mail or internet use or breach notification. The District has …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Town of Mentz – Board Oversight (2016M-403)

… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… report – pdf] Audit Objective Determine whether Town of East Hampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure … proper and supported. Key Findings Town officials ensured the CPF collections we examined were properly supported, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

Village of Greene – Investment Program (2023M-112)

… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

Niagara Falls City School District – Fuel Accountability (2015M-178)

… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178

Accounts Payable Advisory No. 9

… described above, Business Units are now required to enter in the invoice number field their ten-digit account number …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-grid

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… were submitted as required to the New York State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Town of Homer – Non-Payroll Disbursements (2023M-63)

… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Clarendon Fire Company – Financial Activities (2023M-50)

… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Schenectady City School District – Math Workbook Inventory (2023M-65)

… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… School District (District) officials maintained a complete and accurate inventory of information technology (IT) assets. … Findings District officials did not maintain a complete and accurate inventory of IT assets (computers, tablets, … be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment