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Coeymans Hollow Fire District – Board Oversight (2021M-211)
… whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate … whether Coeymans Hollow Fire District District Board of Fire Commissioners Board ensured it had an adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211XV.14 Federal Admin Recoveries – XV. End of Year
… authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity codes must be … information relating to Federal Transfers to Other Funds, see Chapter IX, Section 9.B - Transfers to Other Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesTown of Ulster – Fire Protection Services (2015M-177)
… services to the Town’s fire protection districts for the period January 1, 2013 through March 31, 2015. Background The … total approximately $17.7 million. Key Findings The Board does not have a current written contract with one of the fire …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Tyrone – Financial Management (2014M-343)
… totaled approximately $1.2 million Key Findings The Town should avoid relying on surplus fund balance as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Kingston Housing Authority – Board Oversight (2020M-103)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… - pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … Determine whether Cayuga County Soil and Water Conservation District District officials …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity … District established adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key … Key Recommendations Revise the procurement policy to provide a clear method for procuring professional … Town officials procured goods and services according to the purchasing policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… project procedures, it did not set clear and specific goals when approving projects. The Board issued a total of … projects are meeting the intended purpose because the goals of the projects are not clearly defined in the … Authorizing resolutions should include clear and specific goals so the monitoring process can establish whether …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectChanging Employers – Membership and Enrollment
… of age. If an employee is considering a promotion to a civilian or administrative position, or considering a job … special plans. Members of PFRS should be made aware that a civilian or administrative job change may affect their …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … 1, 2012 through December 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2014 through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Inlet Common School District – Claims Processing (2023M-180)
… adequately supported, for appropriate purposes, audited and approved before payment. Key Findings Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they were audited and approved before payment. As a result, the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Mount Morris Central School District – Claims Auditor (2022M-131)
… report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) claims … Determine whether the Mount Morris Central School District District claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured compensation …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Hempstead – Information Technology Access Controls (2021M-158)
… IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt comprehensive IT policies and procedures addressing key IT security issues, such as …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Town of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63