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Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local Development Corporation (LDC) …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationSelected Aspects of Toll Collections
… are referred to a collection agency when customers do not pay the amounts due within 120 days after being sent the last …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… obtain addresses for some out-of-state drivers, resulting in potential lost revenue of $2.4 million. The lost revenue … six images are captured per vehicle, but only the "best" two are sent for billing review. TBTA provided auditors with … To read the report, go to: http://www.osc.state.ny.us/audits/allaudits/093018/sga-2018-17s70.pdf Find out how …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… comment on the Association’s response letter. … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashComptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services – Adult Education Program and Professional Services (2016M-206) … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… also need to improve their process to effectively account for extra-classroom activity fund collections and … of School Food (2015M-358) Officials obtained food pricing for participating school districts at the lowest reasonable … addition, the district did not use a competitive request for proposal process when selecting its external audit firm. …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… in accordance with State law. One Justice did not perform bank reconciliations or month-end accountabilities and … legally established funds are properly authorized. Perform bank reconciliations and accountability analyses and maintain …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to … did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … the Board minutes consistently indicate their approvals to pay these claims. However, the Board does not see check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsIndian River Central School District – Financial Condition (2016M-287)
… period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns … and expenditure trends and the effect on fund balance. … Indian River Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsSecurity Over Critical Systems
… River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Salary and Fringe rates must be substantiated.) Certified payroll registers Time cards Overtime authorization and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsTown of Kirkwood - Board Oversight (2018M-71)
… and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the … agreed with our recommendations and indicated they plan to initiate corrective action. … Town of Kirkwood Board …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Security Over Critical Systems (Follow-Up)
… Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-follow