Search
Am I Required to Have an Audit?
… the relevant laws do not define the term "audit" and the depth and involvement of such audits can vary. Governing …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… taxes agreements. Key Findings The method of determining project benefits to be provided is not well-defined or … to be documented. Therefore, it is possible that not all project applications of the same type were evaluated using … Recommendations Establish specific criteria for evaluating project applications in a consistent manner; ensure the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… of our audit was to determine the financial health of the County and identify causes of any identified fiscal stress … 1, 2011, through August 8, 2012. Background Sullivan County has a population of 77,547, is located in the … York State, and includes 15 towns and six villages. The County is governed by a nine-member Legislature. The County’s …
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)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… collection, recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the … participating, the Village could potentially increase its parking fine revenues by nearly $23,000. The Court’s case … Establish policies and procedures for the collection of parking tickets that include the segregation of incompatible …
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)
… January 1, 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has … Town of Mansfield Financial Management and Claims Processing 2012M241 …
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)
… compare the approved warrants with the canceled check images, as shown on the bank statements, and review the bank …
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)
… audit was to review the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs the Library and is primarily responsible for the general …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54City of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers (City), determined that the City's adopted budget for fiscal year 2015-16 and the related justification … City of Yonkers Budget Review B61516 …
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 internal controls over financial … For example, we found that 89 inactive probationers owe at least $9,710, but as much as $58,260, to the County …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… period of enrollment and cease the practice of offsetting incoming and departing student FTEs. Follow SED guidelines …
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)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. … The Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s operating funds’ appropriations for the 2012 fiscal year are approximately $2.1 million. Key …
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-5Akron Fire Department – Financial Activities (2014M-196)
… Erie County District Attorney’s Office, resulting in the arrest of three other individuals. In December 2019, one …
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)
… over the billing, collection and enforcement of water charges. The Tax Collector did not maintain adequate records, … over the billing, collection and enforcement of water charges or establish compensating controls, such as increased …
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)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … – Board Oversight (2021M-96), released in December 2021. The audit determined that the Board of Fire … Fire District Board Oversight 2021M96 released in December 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… include federal aid associated with the Affordable Care Act and disaster-related assistance, which the Division of … by billions of dollars as a result of the Affordable Care Act and other policy changes and is projected to rise another … to $250 annually over five years, and proposes the DREAM Act to make certain undocumented immigrants eligible for …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversight