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Rockland County - Budget Review (B17-6-16)
… expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Washingtonville Central School District – Financial Condition (2017M-129)
… audit was to examine the District’s financial condition for the period July 1, 2015 through March 17, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $87 … that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Village of Afton – Board Oversight (2018M-28)
… receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. Background The … general and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Niagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period … Ensure that employees enter all financial transactions in to the point of sale system. Secure cash in a safe until it …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. … which is comprised of seven members. Expenditures for 2013 were $98 million. Key Findings The County did not … appropriately used. Key Recommendations Establish policies for ensuring system access is granted to employees …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276South Country Central School District – Information Technology Inventory (2017M-219)
… of Audit The purpose of our audit was to determine whether District officials maintained complete and accurate inventory … June 30, 2017. Background The South Country Central School District is located in the Town of Brookhaven in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryCity of Geneva – Financial Management (2015M-105)
… was to assess the City officials’ financial management for the period January 1, 2012 through March 31, 2015. … legislative and governing body. Budgeted appropriations for 2015 total approximately $24.2 million. Key Findings The … trends or prior year amounts when producing budgets for 2012-14, and the Council, therefore, adopted unrealistic …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105State Agencies Bulletin No. 1338
… upgrade should be directed to payrollsystemsquestions@osc.state.ny.us . … To alert payroll system users of processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1338-payserv-processing-schedule-changes-due-scheduled-system-maintenanceCollateral Loan/Pawn Brokers
… below. Business Type Requirements Fee Forms/Resources New Filing File before doing business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … Codes, Rules and Regulations of the State of New York Office of the State Comptroller Rules and Regulations …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersMilford Central School District – Financial Condition (2016M-87)
… examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $10.1 million. Key Findings … the last three years, District officials failed to budget for certain revenues they consistently received and they also …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87City of Lockport – Cash Flow (2014M-195)
… in a timely manner so that the Council and City officials can properly assess the magnitude of the City’s fiscal …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Tonawanda City School District – Financial Management (2016M-370)
… that realistically reflect the District’s operating needs and use surplus funds as a financing source for funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Accounts Payable Advisory No. 25
… has not been designed to hold confidential information. For example, Business Units should not enter confidential … Driver license numbers; Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of … name(s) in which the confidential information resides. For more information, see the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationRye Neck Union Free School District – Information Technology (2016M-280)
… approximately $39.6 million. Key Findings The District does not have adequate policies and procedures for personal, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed … District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… and Central School District (District) used resources to ensure the District’s Internet connectivity meets the … percent of the population),15 of 17 teachers responding to our survey were satisfied with their Internet … monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetTown of Lansing – Information Technology (2022M-66)
Determine whether Town of Lansing Town officials ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Village of Old Brookville – Cash Receipts (2015M-286)
… audit was to review the Village’s cash receipts practices for the period January 1, 2014 through July 31, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.6 million. … Develop and adopt written policies and procedures for collecting, processing, recording and depositing cash …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… the District’s internal controls over financial operations for the period January 1, 2014 through May 20, 2015. … governed by a five-member Board of Directors. Expenditures for the 2014 fiscal year totaled approximately $570,000. Key … record of Board actions, key decisions and the rationale for those decisions, as appropriate. Approve contractual …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238