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Town of North Hudson - Payroll (2018M-166)
… were paid at the approved rate and for the correct number of hours. There were no recommendations as a result of this audit. … Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Broadalbin Youth Commission - Financial Operations (2018M-19)
… municipalities entered into an intermunicipal agreement to govern the Commission. Collections were … officials did not enter into a written intermunicipal agreement. The Board cannot ensure all collections were … Key Recommendations Enter into a written intermunicipal agreement. Issue press-numbered duplicate receipts for any …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Crown Point Central School District - Claims Auditing (2018M-76)
… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Checks were printed and signed before the claims auditor audited and approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Administration of Tenant Complaints
… Renewal’s Office of Rent Administration addresses tenant complaints in a timely manner. Our audit period includes tenant-initiated complaints received between January 1, 2010 and December 31, … According to Office records, it received 19,653 tenant complaints during the audit period, of which 17,716 were …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsComptroller DiNapoli Releases Municipal Audits
… did not keep daily time records of regular and overtime hours worked or leave time used, and did not formally request … projects in place and no planned capital projects in the near future. Town of Westerlo – Selected Financial Activities …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… as of January 10, 2013, of the 57 recommendations included in our series of 15 audits conducted in 2008. These audits assessed compliance with Executive … Key Findings Each of the 15 State entities made progress in correcting the problems we originally identified, but more …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationComptroller DiNapoli Releases Municipal Audits
… the clerk did not retain source documents to support property tax payments received and did not always issue duplicate … sales tax revenue, resulting in town taxpayers with real property located in the village of Ballston Spa receiving an …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsMenands Union Free School District – Payroll (2015M-268)
… employees’ wages and the deductions from their pay for the period July 1, 2014 through August 31, 2015. … with approximately 250 students. The District’s budget for the 2014-15 fiscal year was about $7.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… controls over the cash disbursements and payroll processes for the period July 1, 2014 through September 8, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.7 …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 29, 2016. … eight-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mWesthampton Beach Union Free School District – Claims Processing (2015M-242)
… June 30, 2015. Background The Westhampton Beach Union Free School District is located in the Town of Southampton, … Westhampton Beach Union Free School District Claims Processing 2015M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Area #11 – Physical Controls – Information Technology Governance
… Larger local governments and schools may have a server room while smaller units may place servers next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You should inspect the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsDuanesburg Central School District – Separation Payments (2014M-67)
… The Duanesburg Central School District is located in the Towns of Duanesburg and Princetown in Schenectady County, the Towns of Charleston and Florida in Montgomery County, the town of Knox in Albany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67XV.11 Journal/Revenue Transfers – XV. End of Year
To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC strongly recommends that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersSchenectady Municipal Housing Authority – Payroll (2014M-223)
… $9.1 million. Key Findings Officials have designed and implemented appropriate procedures establishing employee … procedures to ensure that employees were paid salaries and wages to which they were entitled. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223City of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The … and record all transactions in the accounting system. City officials generally agreed with our recommendations and … Determine whether the City of Gloversville City Clerk properly accounted for fees …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Byram Hills Central School District - Fixed Assets (2019M-153)
… asset disposal records. Locate all the assets identified in this report. Ensure all fixed assets with values that … threshold have a tag affixed identifying them as District property. District officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Horseheads Fire District #1 - Board Oversight (2019M-82)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Albany Parking Authority – Cash Collections (2016M-181)
… 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an … Legislature to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181