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Town of South Bristol – Financial Management (2015M-140)
… operations for the period January 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in … operations for the period January 1 2014 through May 20 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Penfield Central School District – Procurement (2022M-76)
… a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively … Determine whether Cayuga County Soil and Water Conservation District District officials effectively …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Village of Islandia – Procurement (2021M-203)
… findings in our report. Appendix B includes our comments on issues Village officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting elements and new requirements are described in detail in the following sections. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationTown of Mount Pleasant – Financial Condition (2013M-303)
… 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Copiague Fire District – Procurement (2020M-114)
… Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process. Key Findings District officials did not always use a … Fire District District officials used a competitive process to procure goods services and professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Town of Locke – Financial Condition (2020M-111)
Determine whether the Town Board Board effectively managed the Town of Lockes Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… findings in our report. Appendix B includes our comments on issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86New York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Archived Publications
Documents linked below relate to the original Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the … Determine whether goods and services were procured in a manner consistent with the …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college