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Am I Required to Have an Audit?
… development agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award Programs … by an external auditor. A local government that expends $1,000,000 or more in federally awarded funds in its fiscal year is …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditCity of Yonkers – Budget Review (B6-15-16)
… of 4.74 percent. Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be … not realized, the City would potentially be over-budget by as much as $2.1 million based on the 2014-15 fiscal year … fiscal year, address the potential budget funding gap by finding an alternate source of revenue or reducing …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… project applications in a consistent manner; ensure the approval process for each project is adequately documented, and any analysis in arriving at an approval decision is based on verified information. Review … update the UTEP to include specific criteria for project approval and recapture of benefits. Include detailed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectSullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify causes of any identified fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … established to plan, develop and construct solid waste management facilities and to contract with Franklin …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAttica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Niagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $4.1 million. … that proof of residence documentation is on file for all students. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a … Town of Rensselaerville Financial Operations 2012M168 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittstown – Records and Reports (2013M-5)
… records or provide the Board with accurate financial reports. Examples include balance sheets for operating funds … 2012. In addition, cash on the Supervisor’s monthly reports did not agree with bank balances or accounting … Provide accurate and timely accounting records and reports to the Board each month including balance sheets, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… New York State Department of Motor Vehicle (DMV) Scofflaw Program for addressing unpaid violations. By participating, … two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… to help ensure claims are properly supported and audited prior to payment. Require that all claims contain … them for audit. Do not pay any claims which have not been audited and approved for payment by the Board, except where …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, … a gross amount of $13,600 to ensure that they were made for proper purposes and identified four employees − who …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of Library operations for the period …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Akron Fire Department – Financial Activities (2014M-196)
… elected members and is responsible for the Department’s overall financial management. The Board elects a Treasurer … Ensure that checks representing the disbursement of scholarship awards are made payable to an educational institution, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
The purpose of our audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax Collectors financial activ
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November … our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released … the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fSecurity Self-Assessment: Questions – Information Technology Governance
… Technology Governance: Security Self-Assessment Questions A fillable form is available for download and completion … service to be provided by the vendor and specific remedies if those requirements are not met? Yes No N/A … the logs? 10c Has intrusion detection been automated using modern antivirus software, a firewall(s) or a dedicated …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsResidents of Long-Term Care Facilities Lacking Access to Advocates
… long-term care facilities in New York state lack regular access to ombudsman services due to a decline in the number … DiNapoli said. “The Office for the Aging needs to improve access to these important services for some of the state’s … to ensure that New York’s nursing home residents have access to good care and life with dignity,” said Richard J. …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocates