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Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … without sufficient oversight or other mitigating controls. Bail and civil office cash receipts were not properly …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… costs must comply with Manual requirements. For the calendar year ended December 31, 2012, UCP reported about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… contracts and has not annually reviewed the procurement policy, as required by General Municipal Law (GML). We found … during our audit period for: legal services ($131,257), insurance ($73,699), engineering services ($36,915) and … professional service provider approximately $129,000 for insurance. Key Recommendations Annually review the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… 30, 2013. Background Albany County is located in eastern New York State and has a population of approximately 303,000. The …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… authorized. Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the pages of the minute book should be numbered and the minute book and any attachments should be in the Secretary’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report … To determine whether the costs reported by Head Start of Rockland Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manual2018 Annual Audit
… In April 2018, the Board fully transitioned its claims payment process to the SFS. Key Findings Our office … more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditTown of Bolivar – Community Development Block Grant (2013M-353)
… (CDBG) program for the period January 1, 2012 through October 7, 2013. Background The Town of Bolivar is located in … CCDC for the administration of future CDBG grants. Request proposals from firms that can be relied upon to provide …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Security Over Critical Systems (Follow-Up)
… one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followEarnings Limits – Enhanced Reporting
… earnings code , but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … and days worked, but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … NYSLRS employers do not take contributions from member earnings that exceed annual limits However …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… (Board) established adequate long-term capital and financial plans and provided adequate oversight over financial operations. … The Board did not establish adequate long-term capital and financial plans and did not provide adequate oversight … Commissioners Board established adequate longterm capital and financial plans and provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… were not reported to DOH until 240 days after the required deadline, subsequent testing after remediation efforts was … on the District’s website until 48 weeks past the required deadline. Recommendations Before this report was finalized, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mRoosevelt Fire District – Length of Service Award Program (2025M-40)
… to cover all benefits paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or … volunteers. Given that most LOSAP plans require investment and actuarial expertise, it remains important that the plans … audit. Comply with the District’s procurement policies and procedures when seeking to contract for LOSAP investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated … (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal years ended June 30, 2015. About the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). … Other Related Audits/Reports of Interest Medgar Evers College: Controls Over Bank Accounts (Follow-Up) ( 2017-F-14 ) Lehman College: Controls Over Bank Accounts (Follow-Up) ( 2017-F-18 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followOrange County Community College – Information Technology and Financial Activities (2017M-111)
… or the financial software application. The servers and server rooms were not adequately protected, backups were not … policies and the financial software application. Improve server rooms’ physical security by installing fire …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialCollection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). … To assess the extent of implementation of the four recommendations included in our initial audit report Collection and Use of Oil Spill Funds 2014S59 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followSullivan County – Fiscal Stress (2013M-81)
… Legislature. The County’s total 2013 appropriations for all funds was approximately $192.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81