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Watertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Town of Guilford – Budgeting (2023M-144)
… complete report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed … resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy … budgets that contain realistic revenue estimates based on available current data and historical trends. Appropriate …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been … hours. There is no established deadline when a request to earn comp time form should be submitted, and submitted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Scriba – Board Oversight (2017M-83)
Town of Scriba Board Oversight 2017M83
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be classified by … no depreciation Infrastructure 20-75 years A renovation is a project performed on an already existing component while …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Purpose of Audit The purpose of our audit was to assess the Authority’s purchasing … through June 30, 2015. Background The Upper Mohawk Valley Memorial Auditorium Authority is located in the City of Utica …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Town of Wolcott – Financial Management (2020M-131)
… Recommendations Ensure taxpayer equity by budgeting and recording revenue and expenditures in the appropriate funds. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Poquott – Justice Court Operations (2019M-214)
… report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded … officials developed adequate controls to ensure Recreation Department Department cash collected is accurately recorded …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Commack Public Library District – Selected Financial Operations (2015M-132)
… with District bylaws. The Board appointed an independent contractor as Treasurer. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… two key functions—management’s purchase of goods and services and the authorization of payments for those goods and services. Even though this is a potentially strong control, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsiblePrattsburgh Central School District – Financial Management (2020M-108)
… 4 percent statutory surplus fund balance limit, however when unused appropriated fund balance is added back, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108West Albany Fire District – Credit Card Purchases (2017M-15)
… a clear and consistent process for staff to follow when obtaining prior approval for credit card purchases, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only authorized employees …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Ellicott – Fiscal Stress (2013M-269)
… fiscal years because the Board over-appropriated fund balance and over-estimated revenues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … trends, as well as identified current and future needs, when developing budget estimates that are consistent with the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110State Agencies Bulletin No. 1907
… Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal … of Mount Morris is located in Livingston County and has a population of 4,400 residents. The Town is governed by an … Key Recommendations Perform accountabilities (by preparing lists of Court liabilities and comparing them with reconciled …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129