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Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … disbursements disbursements were properly reviewed and approved supported and for appropriate School purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… the work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete … recommendations to Town officials. Town officials agreed with our recommendations and indicated that they have already …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… complete report – pdf] Audit Objective Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required … whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls … an elected five-member Board of Fire Commissioners, also has a fire protection contract with the Town of Fenner. The … reports to the Board. Ensure that all claims are paid only after they are audited, with the exception of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports … financial operations. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94City of Salamanca – Employee Benefits (2023M-96)
… City employees for accuracy and legitimacy, and consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Real Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , Cherry … , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether … grant it exempt status. Real property tax exemptions are granted on the basis of many different criteria, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Irvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims … is not required by law, to ensure that the claims auditor has adequate criteria against which to review claims. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal … manner. Ensure the central treasurer and faculty advisors are properly trained and maintain adequate and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the Town of … sufficient controls over the procurement of professional services. Key Recommendations Discontinue making deferred … include the use of competition when procuring professional services and enter into written agreements with all …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit … development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member … entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceVillage of Painted Post – Board Oversight (2017M-92)
… receipts and disbursements, processing of user charges, payroll and information technology (IT). Various departments … Key Recommendations Adopt policies and procedures over payroll processing, cash receipts and disbursements, water …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … review and approve it. Ensure that written confirmations are provided by the bank from which District funds are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … frequent backup of critical data and did not include steps to take upon occurrence of IT incidents. The Village did not … awareness training to all Village employees, including how to recognize and respond to falsified email messages and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May … classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, … Town of Halfmoon Financial Condition of the General and Highway Funds 2013M55 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly … June 1, 2011 to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village … Village of Richmondville Disbursements 2012M178 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash … 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau … Village of Bellerose Procurement and Cash Receipts 2014M218 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218