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Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student … two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were approximately $2.7 million. These expenses were funded with revenues of approximately $3.4 million derived from billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… purpose of our audit was to review the Board’s oversight and the Town’s various cash receipts and disbursements processes for the period January 1, 2013 through June 26, 2014. … did not audit any claims from the general fund, water district and street lighting fund. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Accounts Payable Advisory No. 71
… in progress.) Agency personnel should email fedrep@osc.ny.gov with questions regarding this advisory. Vendors with questions regarding their 1099 should contact the SFS Help Desk at Helpdesk@sfs.ny.gov or 855-233-8363. … The Internal Revenue Service IRS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… control and other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the County Executive, two by the County …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andCollege of Nanoscale Science and Engineering – Network Security Controls
… security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the … unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, 2012 through … The College is a global education, research, development and technology operation resource dedicated to preparing the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … an officer, employee, or independent public accountant do so. … Village of Munnsville Financial Operations 2012M239 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Auditors
… that touch every aspect of our lives, including public health, education, the environment, State and local … Systems or related IT field, Public or Community Health, Public Policy, Political Science, Public …
https://www.osc.ny.gov/jobs/auditorsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… including the Category Code to Account Mapping, can be found in SFSCoach under Training Material “Category …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Appendix B includes OSC’s comments on issues raised in the IDA’s response. … Determine whether the City of Glen …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mTown of Galen – Financial Management (2014M-341)
… did not properly account for reserves within the operating funds that financed them and does not budget to fund … overestimated expenditures within the town-outside-village funds. The Board did not create a comprehensive, multiyear … and implement a plan for establishing and using reserve funds. Establish written policies and procedures governing …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… A North Country court clerk was sentenced yesterday for stealing more than $5,680 from Bombay Justice Court while … thank Franklin County District Attorney Craig P. Carriero for his persistent efforts to safeguard public funds." Fleury, who was supposed to collect fine money for deposit into the court bank account, instead logged the …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesWhitney Point Central School District – Information Technology (2023M-179)
… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Putnam County – Court and Trust Funds (2024-C&T-2)
… read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Stay Informed – Special 20- and 25-Year Plans
… your benefits and stay informed. Register for Retirement Online , a convenient and secure way to review your benefits … NYSLRS. In many cases, you’ll be able to use Retirement Online instead of mailing forms or calling NYSLRS. Members …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedMontauk Fire District – Board Oversight (2024M-117)
… audit of the District’s financial and LOSAP records is performed annually. Ensure the Secretary-Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports as required by New York State Village Law (Village Law) Section 4-408. The last completed audit was … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Freeport Union Free School District – Financial Management (2024M-49)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Because they consistently and significantly … contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49