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Fonda-Fultonville Central School District – Payroll (2015M-118)
FondaFultonville Central School District Payroll 2015M118
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Beacon City School District -- Budget Review (B6-15-4)
… Chapter 308 of the Laws of 2005 authorized the Beacon City School District to issue debt up to a maximum amount … Beacon City School District Budget Review B6154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Town of Kent – Procurement and Information Technology (2017M-85)
… 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of … Town of Kent Procurement and Information Technology 2017M85 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… sanitation and disposal of electronic media, inventory and online banking. Adopt a comprehensive disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. … on a weekly basis as required and did not deposit property tax moneys in a timely manner. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Village of East Hampton – Information Technology (2015M-187)
… policies to address user access, data backups, remote access or password security and management. Officials … procedures to address internal user access, data backups, remote access and password security and management. Establish …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Endicott – Budget Review (B4-13-8)
… Address the deficits in the water and sewer funds prior to adopting the budget to avoid adopting unbalanced budgets that include appropriations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
Village of Depew Internal Controls Over Capital Projects 2013M29
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Chenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Kendall – Justice Court (2013M-130)
… and complete bail and partial payment records. Scofflaw pending cases regularly and review balance due and pending cases reports to resolve outstanding issues and take …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Rockland County – Budget Review (B21-6-12)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… check signing authority to the bookkeeper. Manually sign all Town checks. Periodically compare the approved …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237City of Olean – Budget Review (B1-13-2)
… liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … by statute. Key Recommendations Ensure that the potential water and sewer rate increases be authorized by the Common … appropriations be included in the respective equipment line items for each department in the general fund budget, …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… operations, internal controls and information technology for the period June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in … The Board did not provide oversight of water and sewer account adjustments. The Board has not established policies …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process … City of Cohoes (City) in Albany County and was established to provide low-rent housing for qualified individuals. The …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… 1, 2014 through April 27, 2015. Background The Seymour Public Library District is located in the City of Auburn, … Seymour Public Library District OvertheCounter Cash Receipts 2015M102 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. District officials did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsErie County Probation Department – Restitution Payments (S9-20-11)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not establish … to enforce and monitor restitution obligations. 10 of the 30 restitution orders we reviewed had uncollected … had $36,013 they could not provide support for the source of the funds that could potentially be used to pay …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11