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Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over selected … of the Department’s units. The Treasurer did not file IRS Form 990 to the United States Treasury Department, as … written report each month and annually. Complete and submit required filings to the IRS and to OSC. … Clinton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialHempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District resources for the period July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mTown of Sidney – Budget Review (B4-15-18)
… revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. … hospital for the fiscal year that ended December 31, 2005. New York State Local Finance Law requires all local governments …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding … 1, 2012 through August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress Monitoring System. The …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Administration of the Contract With the Center for Urban Community Services (2014-N-5)
We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) administration of a contract (#113 225 01) with the Center for Urban Community Se
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14n5.pdfShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. Background The Shelby …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… state agencies and authorities, and authorize expanded access to New Yorkers' personal information among state …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial … The District did not have any written procedures outlining how user access rights should be established or modified. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… for the period of July 1, 2012 through January 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected nine-member Board of Education and operates one school, with approximately 740 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsWhite Plains City School District – Procurement of Professional Services (2014M-240)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for … for professional services and did not have documentation to support why contract providers were chosen for all … The District did not have adequate documentation to support the payment of certain claims made to professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… foundation for the period July 1, 2011 through June 30, 2014. Background The Brighter Choice Charter Middle School … The School’s current charter was issued in November 2009, and oversight of operations is provided by a five-member … Determine what services will be contracted out and which of those services will be acquired from the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, 2012 through February 6, 2014. Background The Hornby Fire Company, Inc. is located in … being followed, including the President signing vouchers and appointing an audit committee or update the bylaws and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial … Warren County. The Company contracts with the Town to provide fire protection services to the Town’s northern area and is governed by a seven member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overCity of Yonkers – Budget Review (B6-15-15)
… are outstanding. Key Findings There is a budget gap of $25.8 million between the District’s budget request and the … estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The appropriations for tax …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Food Safety Monitoring (Follow-Up)
… report. Background Our initial audit report was issued on January 30, 2014 and covered the period of April 1, 2011 … distribution, and sale of food products in New York State. During the original audit, we found that the … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… that Company officials require multiple signatures for the withdrawal or disbursement of Company funds. Establish a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mVillage of Ilion – Information Technology (2015M-34)
… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … of German Flatts and Frankfort, Herkimer County, and has a population of approximately 8,000. The Village is governed … falsified email messages with a malware attachment that, when opened by employees, converted stored Village data into …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… 2014 through February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, also has a fire protection contract with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113