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Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation of the State, separate and distinct … of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mState Agencies Bulletin No. 1579
… Effective July 1, 2017, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers … Actions OSC will update the New York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeNorth Salem Central School District – Network User Accounts (2022M-140)
… user accounts were adequately managed (granted, changed and disabled). Key Findings District officials did not ensure … should have: Developed procedures for granting, changing and disabling network user accounts. Ensured IT staff … Seven of these users left the District between 2011 and 2019. Key Recommendations Develop procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Contract Advisory No. 32
… to Appendix A - Standard Clauses: Section 3 – Comptroller’s Approval – revised to reflect current contract approval … 9/1/2023 must have this updated version of Appendix A incorporated. References: Appendix A – Standard Clauses …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixLyndon Fire District – Disbursements (2022M-132)
… Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did … resources listed in Appendix C of this report for training opportunities. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Kortright Rural Fire District – Financial Activities (2022M-51)
Determine whether the Kortright Rural 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/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Supported Browsers
… or compromise your privacy or security. Most browsers store cookies by default, so they're already enabled for you. …
https://www.osc.ny.gov/online-services/supported-browsersVillage of Sagaponack – Claims Processing (2017M-124)
… in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is governed by an elected five-member Board of Trustees. Budgeted general … not sought for some purchases. Key Recommendations Conduct a thorough and deliberate claims audit, ensuring that each …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Genesee – Disbursements (2016M-433)
… nor the accountant prepared and provided the Board with monthly bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the manner in which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Ulster – Town Assessor (2016M-361)
… did not file Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. … of Exempt Real Property forms for the four properties with exemptions that were transferred in 2015 to recover the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The … Key Recommendations Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Wellsville – Budgeting (2021M-112)
… report - pdf ] Audit Objective Determine whether the Town of Wellsville (Town) Board (Board) adopted structurally … more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression that … Town operations when these taxes were intended to fund highway operations. During our audit period, from 2018 …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Walton Central School District - Fund Balance (2019M-209)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … to taxpayers. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … to taxpayers. District officials generally agreed with our recommendations. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … more beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Medina Central School District - Capital Projects (2019M-163)
… [read complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital … B includes our comments on issues raised in the District’s response. … Determine whether the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Monticello Central School District - Fund Balance Management (2020M-2)
… balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund balance in a … District residents. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Yorktown - Information Technology (2020M-16)
… oversight of employee Internet use to ensure it complies with Board policies. Regularly review enabled user accounts … and employees. District officials generally agreed with our recommendations and indicated they had already or …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153