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City 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 … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …
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)
… of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period January 1, 2013 … 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection services for the Town of … of five elected members and is responsible for the Company’s overall financial management. For 2014, Company …
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)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven schools …
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)
… of Audit The purpose of our audit was to review the School’s information technology for the period July 1, 2014 through January 7, 2016. Background The Young Women’s College Prep Charter School of Rochester is a public school …
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)
… June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of … Port ChesterRye Union Free School District Financial Condition 2015M147 …
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)
… 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population … Town of Portland Water Operations 2017M45 …
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)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 652 square …
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)
… Audit The purpose of our audit was to examine the District’s credit card and travel expenditures for the period January … attendance to their travel expenditure reports and meal expenditure receipts totaling $1,625 included … for each authorized District traveler and ensure that meal and travel expenses are for authorized District …
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)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
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)
… audit was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through September 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for …
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)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately …
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)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
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)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
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)
… complete report – pdf] Audit Objective Determine whether Red Hook Central School District (District) officials … Determine whether Red Hook Central School District District officials …
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-controlOversight of Information Technology Consultants and Contract Staffing
… through consultants and contract staff and is responsible for monitoring services to ensure compliance with contract … of contracts and other purchases, including those for IT services provided by consultants and contract staff. … employees supporting ITS functions and spent $50 million on contract labor. Generally, contracts contain reporting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingADAPT Community Network – Compliance With the Reimbursable Cost Manual
… Setting preschool special education service to children with disabilities who are between the ages of three and five … $5,418,457 in reported costs that did not comply with the RCM and the CFR Manual’s requirements and recommend … ADAPT’s CFRs and reimbursement rates, as warranted. Work with ADAPT officials to help ensure their compliance with the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-46
… agencies of OSC's automatic Uniform Allowance processing and to explain agency Time Entry procedures. Affected … employees in Bargaining Units SY, SR, DR, F8, 87,G9 and 86 Effective Date Payment will be made in a separate … for this payment Background Information Chapters 69, 70, and 71 of the Laws of 2000, which implement agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentCompliance With the Safe Schools Against Violence in Education Act
… of New York City are properly and accurately reporting statistics on crime and incidents to the State Education … of New York City are properly and accurately reporting statistics on crime and incidents to the State Education De …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… not always inspect facilities using radioactive materials or radiation equipment or check to ensure that they were licensed or registered, according to an audit released today by New … not always inspect facilities using radioactive materials or radiation equipment or check to ensure that they were …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-always