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Town of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … revenues totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's … and the amount of fines and surcharges the Court may have collected. Both the Justice and the clerk have the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… ensured that receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Windsor – Information Technology (2017M-44)
… 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … $880,000. Key Findings The Town’s IT policy was adopted in 2007 but has not been updated since then and does not … officials and employees. The Town’s server is not located in a secure location. Key Recommendations Annually review and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Heuvelton Central School District – Procurement (2023M-55)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … that the District is procuring goods and services in the most prudent and economical manner. Officials: Could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Fishers Island Union Free School District – Website Transparency (2023M-28)
… officials agreed with our findings and have initiated or plan to initiate corrective action. … audit fishers island …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… its uniformed personnel, including six of the 14 employees in our testing that did not complete the annual SHP Training. … B includes our comment on an issue that was raised in the City’s response letter. … audit statewide city niagara …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Operational Advisory No. 34
… Customer Contract line using the Customer Contract section of the Project Guide to ensure accurate Federal billing in …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractCoeymans Hollow Fire District – Board Oversight (2021M-211)
… (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and … Hollow Volunteer Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services … agreements before they are signed and dated. … Orange County Soil Water Conservation District Financial Operations …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238State Agencies Bulletin No. 2024
… Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background In accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… $54 million. Key Findings IWS personnel do not measure or verify the amount of liquid/slush waste trucked-in for …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… purposes and generally supported by adequate invoices and/or other documentation. However, none of these claims were … and did not develop and adopt written policies, procedures or other guidance to communicate expectations for the claims …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… (providers) did not document all service encounters in the Medicaid billing system (system). Key Recommendations … Ensure providers document all service encounters in the system. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Wayne Central School District – Transportation Department Operations (2021M-160)
… detailed records for the transportation department or develop procedures for evaluating the transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… changes timely. Customer File Business Units create or administer revenue contracts in the SFS with customers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesValley Central School District – Information Technology (2020M-154)
… Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials … technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154