Search
Village of Liberty – Financial Condition (2013M-109)
… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … officials comply with the adopted procurement policy and approve contracts awarded through the competitive bidding … so that the Board can audit and approve these claims for payment. Verify that the Village is receiving the appropriate …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175What to Report – Legacy Reporting
… report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportTown of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … procedures to govern the level of fund balance to maintain for each fund. Although Town officials told us about their …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157WSP USA Inc.
… million for the period January 11, 2022 through May 31, 2026. We examined a sample of high-risk expenses totaling … Findings The Department approved for payment 1,890 labor hours totaling $107,040 where the documentation did not …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incAuditors
… technologies to analyze organizations and programs that touch every aspect of our lives, including public health, …
https://www.osc.ny.gov/jobs/auditorsNY-Sun Incentive Program (Follow-Up)
… monitored for timely completion and inspected for quality assurance, and that deviations from policy are properly …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followManagement of Cash and Investments
… Establish a written investment plan which includes yield expectations and perform documented analysis demonstrating performance against the yield expectations. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsCollege of Nanoscale Science and Engineering – Network Security Controls
… nanotechnology. The College is a unit of the University at Albany (the University), one of the four University Centers … Audits/Reports of Interest State University of New York at Albany: Network Security Controls (2004-S-23) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsTravel Advisory No. 11
… types: Due to State Offset Due to State Adjustment XIII.10 Refunds Owed to the State by an Employee Updated to … employee use in the Travel and Expense Module in SFS XIII.10.D Refunds Owed to the State by an Employee - Using a Due … Payments in SFS - Expense Types Chapter XIII, Section 10 – Refunds Owed to the State by an Employee Chapter XIII, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsContract Advisory No. 25
Electronic Documents Submission System EDSS
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… Port Jervis and the Towns of Deer Park and Mount Hope in Orange County and the Towns of Forestburgh and Mamakating in Sullivan County. The elected nine-member Board is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… The audit included six recommendations to help the Board and officials monitor and improve oversight of financial operations in the … ensuring that the Treasurer’s office complies with water and sewer Village laws and codes. Background The Village, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… 1, 2011, to January 31, 2013. Background The District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … Key Recommendations Ensure that the independent auditor is provided with sufficient documentation in a timely manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialCity of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter … City of Lockport Budget Review B11520 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information … Vertus Charter School Conflict of Interest and Information Technology 2016M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mRochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Roxbury Central School District – Financial Condition (2013M-207)
… School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Town of Sheridan – Shared Services Costs (2023M-74)
… whether the conveyance was in the Town taxpayers’ best financial interest. Although the County installed a … real property to help ensure the conveyance is in the best interest of Town taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74