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Town of Oxford – Financial Management (2016M-420)
… our audit was to examine the Town's financial operations for the period January 1, 2015 through August 22, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Greenlawn Water District – Accounting Records (2015M-231)
… 2015. Background The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves approximately … Business Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… from various sources including a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, … the largest source of State revenues followed by Federal grants and miscellaneous receipts. The revenue account codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Virgil – Board Oversight (2015M-40)
… internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. Background The Town … Towns internal controls and Board oversight for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the period January 1, … through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… for the use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement policy … for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Waterloo Central School District - Financial Condition Management (2019M-137)
… year-end transfers to reserves and the capital projects fund. Maintained six reserves with balances totaling $9.6 … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193State Police Bulletin No. SP-221
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … Association are affected. Effective Dates Effective in paychecks dated August 4, 2021 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management … 1, 2012 through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a … The purpose of our audit was to assess the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately … blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt a policy and … county contracts to ensure that vehicle fuel is procured in the most economical manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Hammondsport Central School District – Nonresident Tuition (2016M-248)
… is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. … dates when calculating tuition bills for all students. Two home districts were underbilled by $5,078 and one home …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… City School District (District) officials appropriately track and inventory information technology (IT) equipment. … Key Findings District officials did not appropriately track and inventory IT equipment. District officials: Did not … for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a complete, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Thompson - Board Oversight (2018M-69)
… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were … Key Recommendations Provide sufficient oversight of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Hudson Valley Community College – Tuition and Fees (2016M-348)
… College’s processes for billing, collecting and recording tuition and fees for the period September 1, 2014 through May … Hudson Valley Community College Tuition and Fees 2016M348 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. … press-numbered receipts. Money was not always remitted in a timely manner. Financial reports were not prepared and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Sullivan County – Time and Attendance (2017M-55)
… Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … rights and prohibit employees from modifying their own time records. … Sullivan County Time and Attendance 2017M55 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Village of Schoharie - Board Oversight (2018M-184)
… Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and disbursements duties with little oversight from the … controls such as reviewing bank reconciliations and comparing canceled check images to the Board-approved …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184