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Bay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether District officials maintained adequate time records to ensure employees received the pay and accrued leave to which they were entitled for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity (ECA) clubs and … for yearbook sales totaling $165 were not remitted to the central treasurer. Key Recommendations Ensure student … for all ECA collections and appoint a faculty auditor to oversee management of ECA funds and records. … Queensbury …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mKinderhook Central School District - Procurement (2018M-137)
… not provide documentation that they obtained quotes prior to making three purchases totaling $18,174. District officials were unable to provide documentation supporting their selection of four … the procurement policy annually and make any amendments to keep the policy current. Ensure that compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … $420,000. Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete … trail beginning with the initial point of cash collection to show the amounts the Treasurer received. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Wyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial management activities … analysis or considered alternative sites or options prior to entering into a 17.5 year lease for office space with a … major financial commitments. Revise the procurement policy to ensure that it provides clear guidance for procuring …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, … cash collections but remitted $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage … process, including reviewing cash receipts from the system to determine whether all money reported as collected agrees …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Iroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… evaluate procurement options or make benchmark comparisons to ensure they received the lowest prices for electricity and … Recommendation Evaluate procurement options and compare to potential benchmark rates to help ensure the lowest possible prices are procured for …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… the Department with equipment and a fire house and funds the Department’s fire protection service operations. As … misappropriated approximately $17,500 of Department funds. Key Findings The Board did not develop and implement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Village of Newport – Financial Management (2017M-12)
… and adequately managed the Village’s financial condition for the period June 1, 2015 through September 30, 2016. … of approximately 640. General fund budgeted appropriations for 2016 totaled approximately $379,000. Key Findings From … Adopt budgets that include realistic estimates for expenditures. Develop a policy to govern the levels of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Hilton Central School District – Network Access Controls (2022M-200)
… risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially communicated to officials, we found that: District officials did not … employees and others who were no longer providing services to the District. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Fishers Island Union Free School District – Website Transparency (2023M-28)
… readily access and review information that could be used to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports … agreed with our findings and have initiated or plan to initiate corrective action. … audit fishers island school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 45 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … audit statewide town southold …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 65 total … annual SHP Training and encourage elected officials to complete the training. City officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Seneca Falls – Cash Collections (2023M-57)
… cash collection policy. Require department officials to maintain adequate cash collection documentation and to deposit and record cash collections in a timely manner. … agreed with our recommendations and indicated they planned to initiate corrective action. … audit town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Village of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials established effective … Key Recommendations Implement compensating controls to address the lack of segregation of duties within the … Ensure that all pay rates and the compensation paid to employees are properly authorized and approved. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Monticello – Payroll (2022M-59)
… of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings … that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59