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Village of Ilion – Information Technology (2015M-34)
… of IT incidents. The Village did not have a breach notification policy or local law requiring notification of affected parties when there is a security … test the disaster recovery plan. Adopt a breach notification policy or local law consistent with the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… community-based agencies to ensure that services provided and payments made were in accordance with contractual … of nine contracts reviewed, Department officials obtained and reviewed backup documentation to verify that services … authorizing payments. Department officials did not obtain and review backup documentation for one contract with …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… by Federal grants and miscellaneous receipts. The revenue account codes listed in this chapter have been developed and … code field can also be used in conjunction with the account code, to provide a lower level of detail for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Maine-Endwell Central School District - Leave Records (2019M-40)
… of personnel responsible for leave accrual records. Explore options for a more streamlined leave accrual system. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Canton Central School District - Claims Audit Process (2018M-186)
… The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key Recommendations The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Rushford - Procurement (2020M-43)
… in accordance with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments totaling … in accordance with the Towns procurement policy and applicable statutes …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… million. Key Findings Cash collections from the baking class, the bakery and the butchery were not submitted to the …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedPlattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Purpose of Audit The purpose of our audit was to examine the timeliness of the … Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an elected nine-member Board of Education, operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Nanticoke – Financial Condition Management (2017M-186)
… The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is … that include realistic estimates for expenditures. Develop and adopt a fund balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Village of Croton-on-Hudson – Payroll (2017M-200)
… whether the Village accurately paid employees’ salaries and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Hammondsport Central School District – Nonresident Tuition (2016M-248)
… dates when calculating tuition bills for all students. Two home districts were underbilled by $5,078 and one home district was overbilled by $638. Key Recommendations … placed at the District. Issue corrected bills to the home districts for the identified errors. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus … option and, if so, analyze whether purchasing, rather than leasing, was the more cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyTown of East Hampton – Budget Review (B7-13-17)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. Local Finance Law requires all local … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Lockport Public Library – Claims Processing (2015M-192)
… 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from the Board of … Lockport Public Library Claims Processing 2015M192 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… of our audit was to evaluate the District’s process and procedures for the procurement of professional services … District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s … The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by local, State and federal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406