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Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities … June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Caneadea – Fund Balance Management (2020M-145)
… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Grand Island Central School District - School District Website (S9-19-31)
… complete report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … did not post: Comprehensive budget-to-actual results in an easily accessible location. Corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Central Square Central School District - School District Website (S9-19-29)
… Comptroller (OSC) audit report and corrective action plan (CAP). Comprehensive budget-to-actual results, appended … website: Final annual budget, OSC audit report and CAP and a comprehensive appended property tax report card. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… ensured officials did not have prohibited interests in District contracts. Determine whether claims were for … required by law. A Commissioner had a prohibited interest in the contracts between the District and his snow plowing … Board ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Village of Bainbridge – Financial Operations (2014M-227)
… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Shawangunk - Sewer District Charges (2018M-122)
… The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer … a written agreement with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually to determine the appropriate rates to be charged to users based on annual expenses. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Victor Central School District - Financial Management (2019M-62)
… circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… vouchers that used an interagency vendor id (beginning with ‘042’) must be submitted on a General Ledger Journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Seneca Falls Central School District – Procurement (2021M-201)
… providers paid $112,262. Key Recommendations Document compliance with competitive purchasing requirements. Enter …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Watertown City School District – Procurement (2021M-176)
… providers. Obtain verbal and written quotes as required by the procurement policy. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176X.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . After signing into the Vendor Self …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Greene – Justice Court Operations (2021M-95)
Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for … as "administrative offset" or "offset". Before referring a debt for collection by administrative offset, the federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeIX.7.J Final Reports – IX. Federal Grants
… federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Freedom – Financial Management (2021M-191)
… underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three years to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting … August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental