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Rapids Fire Company – Credit Cards (2023M-86)
… enforce the Policy and bylaws. Ensure Company credit cards are only used by authorized users. Ensure credit card purchases are supported and conduct a thorough review of the purchases …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Whitney Point Central School District – Information Technology (2023M-179)
… adequately manage nonstudent network user accounts, which are network user accounts not specifically assigned to a … District’s network. When nonstudent network user accounts are not adequately managed and an IT contingency plan is not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… periods awarded in PILOT agreements and document how they are calculated for each project. Consider including a … and taxpayers. Ensure that all PILOT billing and payments are made in accordance with agreements and consult with legal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… of approximately 4,290. Budgeted appropriations for 2015 are $157,987. Key Findings The Board could not appropriately … before being overspent. Ensure that reserve funds are expended for the purpose for which a reserve was …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyTown of Butler – Highway Asset Accountability (2024M-115)
… was not accurate and up to date. Because the records are not complete, accurate or reliable, officials cannot … for capital assets and fuel inventory to ensure they are properly accounted for and safeguarded by maintaining …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Orleans County – Department of Social Services (2012M-222)
… Legislature. The County’s budgeted appropriations for 2012 are $75.5 million. Key Findings Generally the County … school schedules in order to ensure that individuals are only provided child care benefits when required. …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Amsterdam – Records and Reports (2013M-266)
… records for the operating funds and capital projects funds are complete, accurate, and maintained in a timely manner. Ensure that the accounting records are properly closed at year end. Initiate the independent …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266County of Rockland – Budget Review (B6-14-24)
… the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The County of Rockland is located … revenue and expenditure projections in the proposed budget are reasonable, except for the possible revenue shortfall …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Wellsville Central School District – Financial Management (2017M-159)
… in the annual budget for the planned use of fund balance are accurate and reasonable. Maintain unrestricted fund … District residents. Ensure that reserve fund balances are maintained at reasonable levels and used as budgeted, and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… costs in fiscal years 2013-14 and 2014-15 which are questionable as to whether they were for legitimate and … funds or budgeted for and approved in the capital budget, are distributed back to the districts each fiscal year. Adopt …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationNorth Colonie Central School District – Claims Processing (2013M-9)
… properly supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… or adopted procedures for data backup. Although audit logs are available through the software, they are not generated and reviewed by Village officials. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCassadaga Valley Central School District – Financial Condition (2013M-249)
… fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings District officials consistently … Review all reserves and determine if the amounts reserved are necessary, reasonable, and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Belmont – Water and Sewer Operations (2014M-101)
… loss and take steps to address the possible causes as they are identified. Develop and adopt policies and procedures for … accounts. Ensure that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… percent of the ensuing year’s budget. These fund balances are excessive. The Board did not audit any claims from the … duplicate receipts where no other evidence of receipts are available. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Introduction – Travel and Conference Expense Management
… job-related duties. While travel and conference expenses are generally not a significant budgetary item, the … 1 Office of the New York State Comptroller audit reports are available at Audits of Local Governments & Schools …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… all reserve balances and determine if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTuckahoe Common School District – Purchasing (2013M-158)
… for bids for purchases and public work contracts that are subject to competitive bid requirements. Ensure that … required verbal and/or written quotes for purchases that are not required by GML to be publicly bid. Do not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Saranac Central School District – Payroll (2015M-298)
… Such controls include ensuring that oversight procedures are performed as directed by the Board-adopted payroll policy … documents when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298North Shore Central School District – Fuel Inventory (2017M-89)
… Ensure electronic or manual book inventory records of fuel are maintained, including the beginning inventory, and fuel … dispensed and on hand. Ensure that the fuel supplies are periodically measured and reconciled to book inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89