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City of Newburgh – Budget Review (B6-16-17)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review … The City continues to rely on one-time revenue from the sale of real property which, if not sold, will cause a …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Hewlett Bay Fire District
… 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau … Town, and is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2014 are … Hewlett Bay Fire District Professional Services and Information …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… or underbilled for services received and student refund checks were printed and disbursed without approval. … Operations should resume reviewing and approving student refund checks prior to their disbursement. Seek competition …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 … City of Yonkers Financial Operations 2017M119 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… The Board did not establish policies and procedures for cash receipts, cash disbursements, purchasing goods and services or auditing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesVestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The Board has not adopted policies and procedures for breach notification, access rights, user accounts, password … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… period July 1, 2009 through June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, … Port ChesterRye Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Town of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Rensselaer County – County Bridge Maintenance (S9-13-6)
… miles and has approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s … in 2012. The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This Department includes a County Engineer and a professional engineer who are directly …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures … and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an … Key Findings Credit card charges totaling $8,029 were not properly supported, such as by itemized receipts. Charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… was to evaluate the Board’s oversight of the Company’s financial activities for the period January 1, 2012 through … a strong system of internal controls over the Company’s financial operations. This should include compensating … unsegregated duties, such as regular reviews of financial records and reports, bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… original supporting documentation including receiving slips, vouchers and original invoices. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village of Mount Morris – Treasurer’s Office (2013M-65)
… Mayor. The Village’s adopted budget for the 2012-13 fiscal year totaled more than $3 million for the general, water and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No1 Inc Company officials established adequate controls over collections and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and … for unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed: 53 claims … is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Red Hook Central School District – Inventories (2023M-133)
… whether unauthorized E-Z Pass charges occurred. Because the District did not adequately monitor and safeguard fuel … We found that officials did not: Adequately secure the District’s unleaded gasoline and diesel fuel tanks. … and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overUnified Court System Bulletin No. UCS-46
… Purpose To notify agencies of OSC's automatic Uniform Allowance processing and to explain agency Time Entry procedures. Affected Employees … To notify agencies of OSCs automatic Uniform Allowance processing and to explain agency Time Entry procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-payment