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Killawog Fire District – Controls Over Financial Operations (2013M-111)
… records annually or contract with an independent auditing firm to do so. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111City of Newburgh – Budget Review (B6-15-24)
… or unforeseen expenditures. The 2016 proposed budget does not include an allowance for uncollectible taxes. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24William Floyd Union Free School District – Payroll (2016M-165)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls over the payroll process. The District does not have adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the … Board-appointed signers were not added to the District’s bank accounts. When Board-authorized signers are not updated with the bank, the risk of unauthorized checks being processed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Sherman Central School District – Claims Audit (2024M-92)
… were properly authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92City of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … proposed budget are reasonable. The proposed budget does not include an amount to cover the City’s required … shortfalls or unforeseen expenditures. The City has not made an allowance for uncollectible taxes in the 2015 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Lockport – Independent Audit Services (2014M-238)
… January 1, 2012 through December 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately 21,100. The City is governed by an elected Common Council and has an … of fiscal stress in several areas and determined that the City’s accounting records were in poor condition, which the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. … three- to five-year period that addresses the anticipated timeline for completion of capital improvements, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District … Cost Aid. Key Recommendations Bill school districts of residence for nonresident students attending District schools … be used as the billing method. Rebill school districts of residence using reconciled NRT rates when they become …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationIrvington Union Free School District – Information Technology (2016M-266)
… purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through external mail servers. District staff are able … Consider the risk of allowing users to access personal email through external mail servers and amend the email …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Allegany County – Court and Trust Funds (2014M-74)
… whereabouts of any person entitled to an estate payment is unknown). Key Findings Although the County Clerk maintains … with the Civil Practice Law and Rules, the Treasurer is generally entitled to a fee of 2 percent on moneys she …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Belfast Central School District – Procurement (2016M-317)
… the purchasing agent and claims auditor to regularly monitor compliance with the procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Elwood Union Free School District – Electronic Transfers (2014M-133)
… fiscal year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Bolton Central School District – Financial Condition (2013M-58)
… developed a multiyear financial plan. However, the plan does not reduce the excessive unexpended surplus funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by the Board of Education composed of five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… meet their job creation goals, the Board did not formally document its decision not to recapture benefits. Key … for projects and all project-related agreements. Document its determination of whether financial assistance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Benson – Financial Condition (2013M-77)
… estimates throughout the year because the Supervisor does not maintain accounting records in a timely manner. As …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77State Agencies Bulletin No. 1353
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2014. Legal Reference … Employees A letter will be sent by the Governor’s Office of Employee Relations to affected PEF participants informing … To inform agencies of the processing of the taxable fringe benefit CLEFR for 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… The Board has not reduced excessive fund balance; adopted a comprehensive multiyear financial or capital plan, or an … based on sound and realistic estimates. The Board adopted a procurement policy, but it does not require competition for … and a method for ensuring Town purchases are considered in aggregate. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137