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Beacon City School District – Claims Auditing (2016M-20)
… The purpose of our audit was to examine the claims audit function for the period July 1, 2014 through September 30, … of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million and $66.3 million, respectively. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Ilion – Information Technology (2015M-34)
… email messages with a malware attachment that, when opened by employees, converted stored Village data into an …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… claims auditor was also the Information Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… by the Village’s water system, as indicated by the master meter readings, with the water billed to the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Danby – Claims Processing and Procurement (2022M-127)
… Properly audit and approve all claims timely. Comply with Board policies and statutes requiring competition when … goods and services. Town officials generally agreed with our recommendations and indicated they plan to take …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial … November 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through … Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … did not apply for all the transportation State aid to which the District was entitled for bus purchases. The … a comprehensive disaster recovery plan that identifies how essential data will be preserved during a disaster and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance, and the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearCity of Salamanca – Employee Benefits (2023M-96)
Determine whether City of Salamanca City separation payments were properly authorized adequately supported and accurately calculated
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96DiNapoli: Local Sales Tax Collections Increased by 4% in August
… in New York state grew by 4% in August compared to the same month in 2022, according to data released today by … totaled $1.78 billion, up $67.9 million compared to the same time last year. “Local sales tax collections in … should budget accordingly and monitor cash flow for the foreseeable future.” For August 2023, compared with …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustCampbell-Savona Central School District -- Budget Review (B2-14-11)
… Our purpose of our budget review was determine whether the significant revenue and expenditure projections in the … tentative budget by almost $680,000. We estimate the minimum amount of fund balance for the 2014-15 fiscal year in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Review of Credit Card Expenses at Finger Lakes DDSO
… York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is … counties. Employees at each group home routinely purchase food and household items necessary to keep the homes … New York State procurement requirements when purchasing food and household items. If necessary, work with OSC Bureau …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, … 2019 through 2022 AUDs were not filed. Key Recommendations Stop the practice of using a signature stamp for the …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … audit hannibal fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… established sufficient controls over the procurement of professional services. Key Recommendations Discontinue making … policy to include the use of competition when procuring professional services and enter into written agreements with all professional service providers. …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingTown of Stratford – Supervisor’s Records (2013M-11)
… the Supervisor’s records and reports annually by January 20th of the following year, or engage the services of a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11X.7.B Local Customers – X. Guide to Vendor/Customer Management
… Customers. A Local Customer may have a legal relationship with Centralized Corporate Customers. For example, a Local … is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customers