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County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… County Legislature. As of May 31, 2014 the Agency had 113 loans outstanding, totaling approximately $11.7 million. Key Findings It is OSC’s view that the Agency’s revolving loans, financed with its own funds, are not authorized by … process to compare current and projected jobs at the time of application to the reported number of jobs actually …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanCity of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Butternuts – Accounting and Reporting (2016M-323)
… record the separate cash balances of different funds that are commingled in one bank account. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… with the Town of Chesterfield. Ensure that penalties are correctly assessed on all delinquent accounts. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Edinburg Common School District – Tax Collection (2016M-233)
… agrees with the amounts deposited. Ensure penalties are enforced, appropriately collected and recorded. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… with the District’s procurement, credit card and food and beverage policies prior to payment. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Claryville Fire District – Budgeting Practices (2014M-59)
… information. The District does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs or to … material and supplies. Develop a written long-term capital plan that details anticipated equipment replacement needs …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… for the audit period were approximately $59,500. Key Findings The Treasurer was allowed to pay bills and make … not include a section for bills paid prior to meeting. Key Recommendations Ensure the Treasurer documents the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mCandor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete accounting of expenditures. The cash receipts process did not have an audit trail beginning with the initial point of cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County … 2012 through August 21, 2013. Background Sullivan County has a population of 77,800 and is located in the southeastern … procedures to ensure exemptions claimed by establishments are proper. The contract between the County and the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background … year and found it to be accurate. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Afton – Board Oversight (2018M-28)
… The purpose of our audit was to determine whether the Board properly managed fund balance, cash receipts and … County. The Village, which is governed by an elected Board of Trustees, has a population of 822. Budgeted general … the 2017-18 fiscal year totaled $571,248. Key Findings The Board did not properly manage fund balance levels. The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Elmsford Union Free School District – Fixed Assets (2017M-147)
Elmsford Union Free School District Fixed Assets 2017M147
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Town of Dannemora – Part-Town Activities (2017M-215)
… (PT) funds for the period January 1, 2016 through July 31, 2017. Background The Town of Dannemora, which includes the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… for the 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate … ledgers documenting collections and disbursements. Key Recommendations Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mYorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were … School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mPutnam County – Court and Trust Funds (2017M-221)
… Comptroller accounting for all money, securities and other properties deposited to court and ordered into his custody. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Comptroller accounting for all money, securities and other properties deposited to court and ordered into her custody. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether … to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. … Ensure that the access rights for users no longer employed are revoked. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282