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West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
Determine whether the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightXV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody Reporting Application, ( https://www.osc.state.ny.us/online-services ), for reporting agency sole custody account balances will be available for agencies to use to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … to take corrective action. … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Town of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Remsen Central School District - Claims Audit Process (2019M-86)
… auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86East Quogue Union Free School District - Claims Auditing (2019M-78)
… and properly supported, and in compliance with required statutes and policies. Periodically report to the Board any …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… checks. The Board has not adopted a code of ethics as required by law. Key Recommendations Amend the bylaws to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Tully – Justice Court Operations (2021M-10)
… our fieldwork, the Court upgraded its software system to better track receipts. The Town Board (Board) did not … Court’s records or retain an independent public accountant to perform the audit. Town officials agreed with our recommendation and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the District’s 2017 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… provide oversight of the charter management organization (Company). School officials did not: Ensure the Company … Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… The Board’s mission is to protect the rights of employees and employers by ensuring the proper delivery of benefits and by promoting compliance with the Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedState Comptroller DiNapoli Releases School District Audits
… user accounts to prevent unauthorized use, access and/or loss. Officials did not monitor compliance with the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Village of Bellport – Claims Processing (2014M-126)
… purchase order request form and attach documentation as required by Village policy. Conduct a deliberate and thorough …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… 2017 and 2018 annual update documents (AUDs), which are required annual financial reports, with our office in a …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Berkshire Fire District - District Operations (2020M-40)
… Comply with District policies and applicable statutes requiring competition when procuring goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Murray – Capital Projects (2014M-086)
… for the water fund and not in a separate bank account as required by the Local Finance Law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… The purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 … 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately … payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… collections totaling $5.5 million within three days, as required by the School’s policy. Because School officials did …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsTown of Hempstead – Procurement (2022M-63)
… written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, competition … that provide these services to the Town and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63