Search
Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for … June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … approximately $1.6 million. Key Findings The Board did not provide adequate oversight and management of the Town's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… and money was safeguarded. Key Findings Collections were not always adequately supported to allow officials to determine whether funds were deposited. … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… and two Board members did not publicly disclose, in writing, their deemed interests in contracts totaling $91,106 with the Company. Company … officers comply with the disclosure requirements set forth in the law. Require more support for collections received, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mTown of Marcy – Justice Court Operations (2020M-166)
… the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s recordkeeping …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Conduct a thorough and deliberate audit of the claims for payment against the Village before they are paid. … Village …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140X.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update any contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsIX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS records. State agencies are required to reconcile … should reach back out to the Federal Grants mailbox to have the project re-opened. When an agency submits a final …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsAccounts Payable Advisory No. 68
… on the requirements agencies must follow when procuring and paying for moving services from the Office of General Services’ … vendors to ensure the agency receives the best value for moving services. Each agency is required to complete a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesSaratoga Springs Public Library – Claims Processing (2014M-351)
… library located in the City of Saratoga Springs, Saratoga County. The Library, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash disbursement process for the period July 1, 2012 … The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Town of Worth – Financial Operations (2014M-323)
… 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT and the … 6, 2016. Background The Putnam/Northern Westchester Board of Cooperative Educational Services consists of 18 component …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationAccounts Payable Advisory No. 12
… Card Charges , Section 6.Q.- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling Non-Employee Travel (NET) Card Changes with the following added …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller … and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe … state funds, and financial reporting. Sections 8, 8-A and 8-B specifically provide for the duties of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesVillage of Elmira Heights – Claims Auditing (2024M-44)
… to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Hector – Employee Compensation (2024M-85)
… or highway contract. Adequately certify the Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22