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Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background The Town of North Castle is …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority’s internal controls over rent payments received from tenants for the period October 1, 2013 through July 31, … computer system. Generate and review audit trail reports from the financial system to ensure that adjustments are made …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Budgeted appropriations for the 2014-15 fiscal year totaled approximately $230,000. Key Finding The Board … controls over the cash disbursements process were adequate and we did not note any questionable bank withdrawals or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is composed of nine members elected by the boards of … access rights of payroll system users to ensure access is limited to authorized job duties. Ensure that a payroll …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239State Agencies Bulletin No. 2293
… purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected Employees: All employees eligible for the New York State Paid Family Leave Program are affected. Background: The New York State Department of Financial Services has announced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increaseNewark Valley Fire District - Board Oversight (2020M-30)
… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30City of Gloversville – Parking Violation Operations (2016M-231)
… The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed … General fund budgeted appropriations for the 2016 fiscal year total approximately $16.3 million. Key Findings City … Examine the effectiveness of collection strategies and consider enhanced or alternative measures that may …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231West Hempstead Union Free School District – Financial Condition (2016M-116)
… long-term financial plans to reduce expenditures or raise additional revenues, the District’s fund balance will … Explore and pursue opportunities to reduce expenditures or raise additional revenues to avoid overreliance on fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … Committee to examine the Department’s finances each year. Not all disbursements contained two signatures or … prepares a written annual report of all moneys received and disbursed. Appoint an Auditing Committee to audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mTown of Ashford – Water District (2015M-343)
… Review water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Ossining Union Free School District – Financial Management (2017M-176)
Ossining Union Free School District Financial Management 2017M176
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Village of Milford – Board Oversight (2018M-25)
Village of Milford Board Oversight 2018M25
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Bethlehem Central School District – Credit Cards (2017M-41)
… The purpose of our audit was to determine if District credit card claims were adequately supported, audited prior … million. Key Findings The claims auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws monthly payments from …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Herkimer Central School District – Financial Condition (2016M-68)
… of Education. The operating budget for the 2014-15 fiscal year totaled approximately $22 million. Key Findings The … with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount … balance available to appropriate during budget development and work toward building a reasonable amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Central Square Central School District – Claims Auditing (2016M-292)
… The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga … that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure that the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Fort Edward Union Free School District – Financial Condition (2015M-67)
… July 1, 2012 through February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by … Fort Edward Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67State Agencies Bulletin No. 1533
… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $270,000 for the 2017 calendar year. Affected Employees Employee who are members of TIAA in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1533-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10)
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10.pdfComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire District , … is being spent appropriately and effectively.” Town of Clifton – Financial Management (St. Lawrence County) The town … today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2