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Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… did not obtain and review backup documentation for one contract with payments totaling $1.7 million during the audit period. The contract agreement with this agency did not have clear … Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35The Condition of Locally Owned Bridges in New York State
… (OSC) has developed an interactive map (see below) to accompany the report, The Condition of Locally Owned Bridges in New York State . The map allows viewers to explore data about bridges in New York by owner type and … York State Comptroller has developed an interactive map to accompany the report The Condition of Locally Owned …
https://www.osc.ny.gov/local-government/condition-locally-owned-bridges-new-york-stateDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… percent; Series 2015B Taxable Bonds to Roosevelt & Cross Inc. with a true interest cost bid of 2.369585 percent; …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds … GAAP statements for those individual plans or pools are not available. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 18, 2018 Meeting Agenda March 1, 2018 Meeting Agenda June 26, 2017 Meeting Agenda March 21, 2017 Meeting Agenda June … 10, 2014 Meeting Agenda March 18, 2014 Meeting Agenda June 26, 2013 Meeting Agenda March 8, 2013 Meeting Agenda August … August 22, 2012, Adopted March 8, 2013 Board Meeting June 25, 2012, Adopted August 2012 Board Meeting March 13, 2012, …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… 1, 2008, CUNY colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… ( 2013-N-1 ). Background Our initial audit issued on April 16, 2014, determined that NYC Department of Finance’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill … State Parks for water usage for Letchworth State Park the Park …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets and … Determine whether the Town of Saratoga Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
Determine whether the former Town Comptroller Comptroller adequately performed the financial recordkeeping and reporting duties required of this position
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… accurate accounting records were maintained. Provide bank statements or canceled checks to the Board and ensure … fund balance was overstated by $316,272 as of December 31, 2021, and cannot exercise adequate oversight of financial … records and conduct required annual audits. Ensure bank reconciliations are independently prepared or reviewed. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… Educational Services (BOCES) officials ensured: Security awareness training was provided, Information technology (IT) … officials did not regularly provide formalized IT security awareness training, assess computer usage to confirm IT … Key Recommendations Provide periodic IT security awareness training. Monitor employee Internet use. Develop …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling over $4.1 million were not … Determine whether the Town of Owasco Town Town Assessor Assessor properly administered …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… report - pdf ] Audit Objective Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money. Key Findings … did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… policies and procedures were not adopted. Existing bylaw provisions were not enforced. Adequate accounting and … bylaws and financial policies. Comply with existing bylaw provisions. Annually audit the Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… complete or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for $247,918 and identified one or more exceptions for 49 … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… a historical recorded cost (also referred to as a purchase price) totaling approximately $133,000 and identified one or …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25