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Town of Patterson - Information Technology (2020M-37)
… officials ensured the Town’s information technology (IT) systems were adequately secured and protected against … Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Rushford - Procurement (2020M-43)
… did not have the required request for proposals (RFP) and/or the required number of quotes prior to being made. The … the solicitation of competition, such as written proposals or quotes, for the procurement of professional services. Key … and policy requirements. Revise the procurement policy or adopt written procedures to specify documentation …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… For 2018, the amounts paid by surviving spouses for their health insurance premiums were inaccurate. Two surviving …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Uniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Liberty Central School District – Financial Operations (2016M-25)
… through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, … contribution reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key … cost-effectiveness of participation in the National School Lunch Program Community Eligibility Provision and make …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25George Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School Districts District website provided the public with transparent and comprehensive financial information
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyTown of LaGrange – Financial Management (2023M-139)
… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Bovina Fire District – Fund Balance (2015M-138)
… planning. Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of Nanticoke – Financial Condition Management (2017M-186)
… Board effectively managed the Town’s financial condition for the period January 1, 2016 through May 15, 2017. … Town Board. General fund budgeted appropriations for 2017 totaled $399,288. Key Findings Budgeted general fund … exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Arkport Central School District – Payroll (2016M-338)
… District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through January 19, 2017. …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andVillage of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … March 1, 2015 through May 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk … Village of Lindenhurst Claims Processing 2016M345 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement practices for the period … procurement policy. Village officials and employees failed to obtain quotes in accordance with the Village’s procurement … procurement policy and competitive bid laws are adhered to when purchasing goods or entering public works contracts …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Town of Genesee – Disbursements (2016M-433)
… of our audit was to review the cash disbursement process for the period January 1, 2015 through December 2, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $750,000. Key Findings The … monthly bank reconciliations are provided to the Board for its review. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Westchester Library System – Procurement (2015M-199)
… January 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public … System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of … Westchester Library System Procurement 2015M199 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199State Agencies Bulletin No. 610
… the Report of Check Exchange form available on the OSC Web site. Agencies may contact OSC's Office Services by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… for deposit and that cash is not directly used to pay bills rather than following the disbursement process. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsWaterloo Central School District - Financial Condition Management (2019M-137)
… year-end transfers to reserves and the capital projects fund. Maintained six reserves with balances totaling $9.6 … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Charlotte Valley Central School District - Information Technology (2019M-27)
… did not monitor computer use policies or adopt adequate IT security policies. District officials did not develop … information (PPSI). District officials did not provide IT security awareness training for District employees. In … Key Recommendations Adopt and monitor comprehensive IT security policies. Develop comprehensive procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144