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Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Thurman – Capital Projects (2016M-431)
… to examine the Town’s management of its capital projects for the period January 1, 2012 through June 30, 2016. … oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. The Board's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of … available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required to annually audit the Supervisor's records. The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Hammondsport Central School District – Investment Program (2024M-63)
… bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative legally … for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Village of Elmira Heights – Claims Auditing (2024M-44)
Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited claims
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Selected Financial Management Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 19 recommendations included in our initial report, … identified, the Trust did not: maximize the amount of revenues from certain tenants; adequately ensure that the … To determine the extent of implementation of the 19 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followState Agencies Bulletin No. 779
… OSC’s automatic processing of the 2008 Blind Veterans annuity increase. Affected Employees Pensioners and … 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background Pursuant to Executive Law Article 17, Section 362, Subdivision 3, the amount of any annuity payable under this section shall be the same amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseSharon Springs Central School District – Financial Condition (2016M-39)
… Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Victor Central School District – Information Technology (2016M-117)
… Purpose of Audit The purpose of our audit was to review Information Technology (IT) … The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period July 1, 2013 through July … 2014-15 fiscal years. As of June 30, 2015, the District’s accumulated unrestricted fund balance was 59 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the 2017-18 tax levy within the limits established by law. Key Recommendations There are no recommendations for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Morrisville-Eaton Central School District – Online Banking (2017M-98)
… was to determine whether District officials ensured online banking transactions were appropriate for the period July 1, … million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring of online banking transactions. District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… update inventory records and take appropriate action for missing equipment, and to immediately tag IT assets and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetOgdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll … The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250West Genesee Central School District – Segregation of Duties (2016M-303)
… process at the District’s Business Office or for the Food Service Department. Key duties of cash handling, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Key Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. … purposes. Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related … The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, … discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use excess unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClymer Central School District – Financial Management (2016M-187)
… Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187