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Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge activity for the … no review or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties … billing, collecting and recording or provide for oversight when adequate segregation is not practical. Review user …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Oysterponds Union Free School District - Financial Management (2019M-217)
… to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when … based on historical data and known trends. Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal … The Town of Hebron is located in Washington County and has a population of approximately 1,850. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Brasher Falls Central School District – Financial Condition (2019M-158)
… to fund one-time expenditures or needed reserves, pay off debt and/or reduce property taxes. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… and funds were safeguarded, which hindered their ability to make informed financial decisions and increased the risk … and have initiated, or indicated they planned to initiate corrective action. … audit fire department Upper …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mVillage of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s … is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… provide each debtor with: A written notification of the nature and the amount of the debt, the intention of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeTown of Freedom – Financial Management (2021M-191)
… - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and … corrective action. … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Quaker Street Fire District – Board Oversight (2021M-96)
… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … initiate corrective action. … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or have assurance that officials obtained services at the best cost. Officials added another project phase totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTown of Milo – Financial Condition (2020M-172)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Milo’s (Town) … initiate corrective action. … Determine whether the Town Board Board effectively managed the Town of Milos Town …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172State Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
Determine whether the StamfordHarpersfieldKortright Fire District District Board of Fire Commissioners Board established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mStafford Fire Department, Inc. - Financial Management (2023M-110)
… finances. The Board did not adopt realistic budgets or take an active role in monitoring Department finances. As … budgets, as certain expense estimates were omitted or overstated in the operating budgets. Develop a written multiyear financial or capital plan to help guide budget development and save for …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… $12,000 in charges did not have adequate support to show what was purchased. District officials also could have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mFabius-Pompey Central School District – Information Technology (2016M-237)
… of our audit was to assess the District’s management of network user accounts and security settings for the period … of unauthorized access. Key Recommendations Review network user accounts, disable or remove any deemed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase invoice and/or asset … identifying information, such as make, model or serial numbers. Key Recommendations Develop and adopt a … B includes our comment on an issue raised in the Village’s response letter. … audit village port dickinson …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and