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Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts … 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286State Agencies Bulletin No. 913
… inform agencies who use the Automated Interface (AI) file of the new Date of Birth field. Changes to the Automated Interface The Date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/913-additional-field-automated-interface-fileTown of Bainbridge – Financial Management (2016M-332)
… officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. … totaling $567,500. The Board has not established goals for the level of unrestricted fund balance to be maintained, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332East Moriches Union Free School District – Budget Review (B7-14-3)
… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … January 1, 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Ellicottville Central School District – Purchasing (2014M-177)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2012 through April 10, 2014. … The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, … with approximately 615 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177The Academy Charter School – Board Oversight (2014M-295)
… The purpose of our audit was to examine School operations in relation to the approval of contracts and review of … The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that is not under the control of the local …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period … January 1, 2015 through July 19, 2016. Background The Town of Orangetown is located in Rockland County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48X.7 Overview – X. Guide to Vendor/Customer Management
… POLICIES A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide Financial System to bill, collect receivables, and manage revenue contracts. … SFS, for Interagency billing and payment processing, and to track revenue received from Federal Grant Sponsors. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewVillage of Hempstead – Budget Review (B7-14-4)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Morristown Central School District – Information Technology (2021M-137)
… disruptions. Officials did not: Develop written procedures for granting, changing and revoking user access to the … officials. Key Recommendations Develop written procedures for network user access. Evaluate and periodically review all … Develop a comprehensive written IT contingency plan for the District. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA cash receipts
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Wappinger - Information Technology (2019M-220)
Determine whether Town officials ensured that the PPSI on Town servers was adequately protected from unauthorized access use and loss
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
Determine if District officials accurately allocated personnel costs between District and State grant activities
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the Citys cash collection function
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Cairo - Fuel Management (2019M-150)
… designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found … that 733 out of 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway Department … at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150