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Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2014 through March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Portville Central School District - Financial Management (2018M-245)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Hortonville Fire Company – Financial Activity (2014M-210)
… of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, … audit of the Treasurer’s records. Death benefit payouts and grant activities were not included on reports to the … activity recorded by the Treasurer with bank statements and conduct an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Fredonia Central School District - Financial Management (2018M-33)
… Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s … Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate … The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Overview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for continuing operations as normally as possible during and after a major, unplanned incident. Since information … continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures that …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Saugerties – Justice Court Operations (2015M-47)
… governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected … bank reconciliations and accountability analyses. Neither Justice reconciled bail bank account balances with bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Alfred-Almond Central School District - Financial Management (2019M-131)
… Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing procedures for the period … collected and did not have sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed a third party to collect Village money. The rates for service types …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Belfast Central School District – Reserve Funds (2021M-135)
… complete report - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve … and maintained them at reasonable levels. Key Findings The Board and District officials properly established reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Wyoming Central School District – Professional Services (2020M-152)
… District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as … three professional service providers who were paid a total of $50,000. Key Recommendations Procure professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Town of Lake Pleasant – Credit Cards (2016M-432)
… cards were used for appropriate purposes and in compliance with the Town's policies for the period January 1, 2015 … to $20,000. Not all credit card purchases were supported with receipts or other documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432State Agencies Bulletin No. 346
… for the annual review of employees who claim to be exempt from Federal and State withholding. Affected Employees Employees claiming to be exempt from tax withholding. Background Internal Revenue Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… December 31, 2015. Background The Levittown Union Free School District is located in the Town of Hempstead in Nassau … and purpose of cash collections. … Levittown Union Free School District Reserve Funds and ExtraClassroom Activity …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomEast Rockaway Union Free School District – Purchasing (2015M-253)
… for the 2015-16 fiscal year total approximately $38 million. Key Findings The District did not always use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Franklinville Central School District – Financial Management (2017M-49)
… The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is governed by an … the statutory limit for the past three fiscal years by an average of $2.1 million. District officials allowed reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Town of Watertown Fire District – Procurement (2022M-155)
… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155State Agencies Bulletin No. 1036
… The contents of this bulletin are obsolete as of February 2025 Purpose To inform agencies that a new form has been created to enable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1036-new-us-treasury-securities-direct-deposit-form-ac-3245