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North Shore Central School District – Fuel Inventory (2017M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over fuel … $99.5 million. Key Findings The department maintained manual inventory records that included the date, stick …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… that addresses the range of threats to the School's IT system, distribute the plan to all responsible parties and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Town of Shelby – Financial Management (2012M-206)
Town of Shelby Financial Management 2012M206
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… email addresses are up to date in the Statewide Financial System, as these are the email addresses Bureau auditors will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash … sections are operated and maintained on the imprest basis, i.e. the fund is replenished for the exact amount of the … of the custodian in charge of the advance. Requirements on how to establish, maintain, account for, reimburse, reduce, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewAccounts Payable Advisory No. 71
… Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form … 1099-MISC. OSC populated 1099-MISC and 1099-NEC forms for tax year 2020 using the withholding data provided by … the SFS will contact Bulkload agencies to discuss a plan for transitioning their systems to send SFS the new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax … Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of … of this structural deficit was that although casino moneys have not been received since 2008, the City continued to … and procedures, including a computer use policy, they have not implemented adequate controls and restrictions over …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Use of Vendor-Supported Technology
… is a New York State public benefit corporation responsible for public transportation in Erie and Niagara counties, … availability of information. This includes requirements for ensuring systems are maintained at vendor-supported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyTown of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … banking. The Village uses online banking services with one bank and currently only makes intra-bank transfers between …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… the billings, also enters receipts into the accounting system, reconciles customer accounts, prepares bank deposits …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Development Agency – Project Management Agency officials have developed adequate procedures for selecting and … through 2014, annual temporary housing costs in the county have increased by 400 percent from almost $183,000 to over …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway bridges … Between January 2008 and July 2012, 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsHuman Resource Practices (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … Practices (Report 2018-S-57 ). About the Program A part of the State University of New York (SUNY) system since 1950, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in this review. … To …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followComptroller DiNapoli Releases School Audits
… controls over the district’s information technology system were not appropriately designed or operating …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsTown of Lincoln - Town Clerk (2023M-31)
… accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, and … unrecorded receipts and voids enabled the former Clerk to conceal cash collections that were recorded but not …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Putnam County – Court and Trust Funds (2024-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2