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Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over water … January 1, 2014 through June 10, 2015. Background The Town of Wawarsing is located in Ulster County. The Town, which has … The purpose of our audit was to examine internal controls over water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Quality of Internal Control Certification
… the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of … placement and the conduct of periodic external quality control reviews. Key Recommendations Provide … internal audit function undergoes the required external quality control assessments and address identified …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationTraining Resources for State Agencies and Employees
… View training materials and ondemand videos for classes presented by the Office of Operations …
https://www.osc.ny.gov/state-agencies/trainingCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the City’s cash collection function.
https://www.osc.ny.gov/files/local-government/audits/pdf/yonkers-2018-14.pdfOpinion 93-6
… of the General Municipal Law to receive fire protection services on behalf of a fire protection district. Town Law, … authority for a town to contract for fire protection services on behalf of a fire protection district. You ask … Law under which the village would provide fire protection services to a fire protection district in the town. Article …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Procurement and Contracting Practices (Follow-Up)
… in our initial audit report, Procurement and Contracting Practices (Report 2010-S-71). Background In our initial audit … was to determine whether the procurement and contracting practices of the New York State Office of Information … Office for Technology: Procurement and Contracting Practices (2010-S-71) …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… Department (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The Department’s cash … The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board … Department Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsOpinion 90-4
… a privately owned pond within the village where such pond is an integral part of the village's drainage system and where the filled in condition is a result of its drainage function. The entire cost of the … the time the obligations are outstanding. This is in reply to your letter concerning the dredging of a pond within the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditGovernment-Wide Financial Data – 2021 Financial Condition Report
… used to pay for the operations of a particular function or segment; and Capital grants and contributions, including …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets … by the revenues generated by those programs to arrive at net program expense; and Reducing the net program expense … used to pay for the operations of a particular function or segment; and Capital grants and contributions, including …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations … information technology (IT) for the period July 1, 2011, to March 31, 2013. Background The Gloversville Enlarged … and District officials do not produce or review activity logs. Key Recommendations Annually appoint an audit committee …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the legislative body … did not exercise proper oversight of cash receipts and did not establish comprehensive written policies and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mMonitoring of Construction Management (Follow-Up)
… the highest-ranking firm. Pursuant to Article 15-A of the New York State Executive Law, State agencies are required to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, … Rebate Program, which allows states to recover a portion of their Medicaid prescription drug costs by requesting … To determine the extent of implementation of the two recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followEDSS - Release Notes
… Release 1.2.0 (December 19, 2017) New Features EDSS now …
https://www.osc.ny.gov/state-agencies/contracts/edss-release-notesGovernment-Wide Financial Data – 2023 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… are based on duly approved payrolls and that required State and Federal taxes are withheld and transmitted to the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198