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North 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-selected

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 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-119

East 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-activities

Vestal Central School District – Fund Balances (2017M-91)

… to examine the District’s financial management practices for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 … reserve funds did not have adequate support and plans for the balances. Total fund balance has increased by $6.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91

Young 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-technology

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147

Town 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-45

Rensselaer 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-s9-13-6

Bethpage 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-50

Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)

… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected five-member … 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-activities

Wassaic 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-8

Village 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-65

Kirkwood 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-and

Village 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-177

Red 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-133

Internal Control

… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …

https://www.osc.ny.gov/state-agencies/guidance/internal-control

Jamison 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-over

Unified 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

Compliance With the Safe Schools Against Violence in Education Act

… Purpose To determine whether school districts outside of New York City are properly and … whether the Department has used incident data to identify school districts with comparatively high rates of incidents … (VADIR) and a process for collecting annual data from school districts about incidents that occur in schools and on …

https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-act

DiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed

… of them. Of the remaining 51 hospitals, five did not have registration certificates for the current and the prior registration period, four had gaps in their registration periods and six had not been inspected as …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-always