Search
Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Morris Central School District – Financial Operations (2015M-251)
… the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school with … $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational … itself. The Treasurer does not directly supervise the application of her signature on checks. Certain reserves had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Western New York Maritime Charter School – Financial Operations (2015M-124)
… period July 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in … Western New York Maritime Charter School Financial Operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… Purpose of Audit The purpose of our audit was to review the District's procurement practices for the period … or bids. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of professional services and require strict adherence to the requirements of the procurement policy. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the … of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures for the … Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing … Develop and adopt written policies and procedures for ambulance service billing and collection. The procedures …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Suffern – Budget Review (B17-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in … to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… New York State Comptroller Thomas P. DiNapoli issued the following … across the marketplace, will greatly improve the state pension fund's ability to assess and address risks and … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalX.4 Overview – X. Guide to Vendor/Customer Management
… information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewTown of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the … The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver … The purpose of our audit was to review selected financial operations of the Town for the …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Clarence Public Library – Audit of Claims (2016M-355)
… 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from … Board of Regents of the New York State Education System in 1969, is governed by an appointed seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Chestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Wading River Fire District – Gasoline Credit Cards (2017M-5)
… River Fire District is a district corporation of the State, distinct and separate from the Towns of Riverhead and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Alfred – Incompatible Duties (2021M-99)
… corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Geneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … exceeds the policy’s overnight cash level. Access rights to the housing software and accounting system are not … of the process. Update the overnight cash level policy to clearly define the maximum amount to be held before …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Greenville Fire District - Fixed Assets (2019M-223)
… [read complete report - pdf] Audit Objective Determine if District officials … inventory list did not contain identifiable information for each asset including purchase date, purchase price, date … policy or procedures that include threshold values for recording and tagging assets and the persons responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Key Recommendations Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure overtime hours are …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Greenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376