Search
East Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessAlexandria Central School District – Financial Condition (2016M-5)
… general fund appropriations for the 2015-16 fiscal year total approximately $12.4 million. Key Findings The … District’s actual needs, based on current information and historical data. Discontinue the practice of adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… to provide sufficient cash flow and avoid relying on short-term borrowing. Monitor capital project activity to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Chenango Forks Central School District – Financial Condition (2014M-98)
… the District is currently financially stable, relying on one-time revenues combined with decreasing revenues and … the level of unrestricted fund balance and reduce reliance on fund balance as a financing source, while continuing to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Ticonderoga – Capital Project Management (2023M-38)
… Monitor capital projects activity by requiring reports on a monthly basis. Maintain complete and accurate accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES Ontario Seneca Yates Cayuga Wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly safeguarded Village … for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building … law. Key Recommendations Establish internal controls to ensure that capital projects are planned, monitored and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mTrumansburg Central School District – Procurement (2022M-13)
… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… (Corporation) officials used a competitive process to procure goods and services. Key Findings Corporation … purchases and guidance for maintaining documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District officials did not procure natural gas in accordance with New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County … Village of Valley Stream Cash Receipts and Selected Village Operations 2013M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mNiagara Falls Water Board – Financial Management (2015M-141)
… which is governed by an appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, … between the two entities. The Authority’s Debt Service Fund is excessively funded. Key Recommendations Ensure that … properly reported. Use the excess cash in the Debt Service Fund for capital projects or repairs or to reduce the water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… transactions will get collected into the Project Costing (PC) module. Once the contract that the grant award and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… contract that the grant award and project are linked to is set to ACTIVE status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative (P2P) … of this Chapter. Billing for Federal grant drawdown is set up at the project level via the Project Guide. See Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingBethpage Public Library – Procurement (2019M-219)
… - pdf ] Audit Objective Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with the Library’s policies. Key Findings The … ensure goods and services were procured competitively and in accordance with the Library’s policies. Therefore, …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took … drop. We have not seen property tax collections decline in more than 20 years and never at these levels. … city’s largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Chili - Financial Management and Cash Receipts (2019M-167)
… - pdf] Audit Objective To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town departments were … To determine whether the Board and Town officials adopted realistic budgets and effectively …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… internal controls over the Board’s claims auditing process for the period January 1, 2011, through October 31, 2012. … governs the Town. The Town’s budgeted expenditures for the 2013 fiscal year totaled approximately $1.1 million. … date, and claims totaling more than $1,400 were paid for a service contract which was expired. Informal procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133