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Long Lake Central School District – Capital Project (2021M-183)
… project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
… Tully Central School District (District) officials ensured network access controls over non-student user accounts were secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… (ONC BOCES) officials properly monitored and accounted for fixed assets. Key Findings ONC BOCES officials did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security cameras, … and IT inventory lists are maintained. Ensure that fixed assets valued at $1,000 or more and IT assets are …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mCity of Middletown - Information Technology (2018M-235)
… online banking. Develop written procedures for managing system access that include periodically reviewing user …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… Recommendations Establish procedures to adequately account for all collections received by the Department and ensure … (in the same form and amount as collected). Ensure that all disbursements are authorized by the Board before payment …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mNew Rochelle City School District – Information Technology (2021M-142)
… complete report - pdf ] Audit Objective Determine whether New Rochelle City School District (District) officials … planned to initiate corrective action. … Determine whether New Rochelle City School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142State Comptroller Dinapoli Releases Municipal Audit
… or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we … all disbursements are audited by the Board, listed on the warrants and entered into the accounting records. Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126X.4.C Contacts – X. Guide to Vendor/Customer Management
… also receives the Vendor Self-Service Portal invitation email, which includes instructions for enrolling in … Process and Transaction Preparation: If a vendor informs an agency that it needs to update its contact information, the agency must direct the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Greene – Justice Court Operations (2021M-95)
… did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her account …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Knox – Town Clerk (2020M-72)
… accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. … prepared monthly, whereby known liabilities are reconciled to available cash. Perform an adequate annual audit of, or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busWestfield, Town of – Financial Management (2013M-389)
… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … funds based on personal service costs. Account for all sales and use tax revenues in the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Davenport Fire District – Financial Activities (2020M-147)
… receipts were collected and deposited in a District bank account. Complete accounting records were not maintained. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2013 through January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Saugerties – Justice Court Operations (2015M-47)
… The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which … Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key Findings The Justices did not perform adequate bank reconciliations and accountability analyses. Neither Justice reconciled bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Louisville – Water User Charges (2015M-44)
… The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is … or provide sufficient oversight of billing, collecting and recording of water payments and adjustments to customer accounts. Three users have …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… Purpose of Audit The purpose of our audit was to determine if claims were audited in a timely manner … the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides services to several communities, … expenditures of approximately $8.1 million for the fiscal year ended June 30, 2012. Key Findings Library officials have …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Town of Broadalbin – Leave Accruals (2014M-88)
… centralized records of employee leave time that clearly account for leave time earned and used and include a running …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88