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Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of the Treasurer as required by the by-laws; instead, the Grounds Superintendent collected fees and made disbursements … Collect, record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialWest Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) … is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… The District reported $195,355 of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The District’s last multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… submitted by Lake Grove and Mountain Lake to establish daily reimbursement rates for services provided to their …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceOversight of Juvenile Justice Facilities (2022-S-13)
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13.pdfOversight of Telemental Health Services (2020-S-16)
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16.pdfDiNapoli: Tax Cap Set at 2% in 2023
… could see cost increases that exceed the amounts they are set to receive in their final round of American Rescue Plan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and collection … Town officials designed appropriate internal controls to ensure that water fees were properly billed, collected, … The purpose of our audit was to review the Towns water rent billing and collection …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Saugerties – Information Technology (2015M-117)
… The Board also has not provided Town personnel with a copy of the acceptable computer use policy. The Board has not … ongoing basis. Provide Town personnel who use computers a copy of the acceptable use policy and retain a signed copy of the acknowledgement page to ensure the users’ …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of North Norwich – Budgeting (2015M-54)
… Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of Champion – Information Technology (2014M-130)
… the Town’s internal controls over its computer network for the period January 1, 2012 through December 31, 2013. … five-member Town Board. The Town’s budgeted expenditures for the 2014 fiscal year were approximately $2.5 million. Key … adopted comprehensive data backup policies and procedures for computer-processed data. The Clerk backs up data to the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Oversight of Student Immunization in Schools
… York State has adopted its recommended 95 percent target rate of childhood immunization to achieve what the initiative … for more than 1.8 million students. Their overall reported rate of complete immunization (CI) was 97 percent. DOH … County (at 86 percent) well below the 95 percent target rate for childhood immunization coverage. Also, schools in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsTown of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials … established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. Background … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly approved and monitored projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clarence-ida-2020-97.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2013
IDAs can assist ailing municipalities by encouraging the creation of new businesses or the retention of existing businesses.
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance_0.pdfNY-Sun Incentive Program (Follow-Up) (2018-F-7)
To determine the extent of implementation of the two recommendations in our initial audit report, NY-Sun Incentive Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f7.pdfVillage of Schaghticoke – Board Oversight (2023M-78)
Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/schaghticoke-village-2023-78.pdfVillage of Waterford – Board Oversight (2022M-70)
Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waterford-2022-70.pdfVillage of Monticello – Financial Condition (2020M-107)
Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/monticello-2020-107.pdf