Search
Dolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s … School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected five-member Board of Education and operates one school with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Kortright – Financial Management (2016M-397)
… 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the use of these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Lake Luzerne – Procurement (2022M-95)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Olean City School District – Reserve Funds (2022M-187)
… funds that may have been used in a more beneficial way. Key Recommendations Adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Jericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Voucher (APJV) transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS … Accounts Payable Journal Vouchers & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting … Voucher APJV transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersTown of Tuxedo – Financial Operations (2014M-284)
… Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … Key Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Cherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds equitably billed for fire protection services
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Town of Davenport - Transparency (2018M-85)
… maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate … to initiate corrective action. Appendix B includes our comment on issues that were raised in the Town’s response …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population … Town of Victory Justice Court 2013M66 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Holland Patent Central School District – Access to the Student Information System (2016M-326)
… period July 1, 2015 through July 31, 2016. Background The Holland Patent Central School District is located in the … Holland Patent Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemTown of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Required Reporting
… Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices … MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and Town … Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and …
https://www.osc.ny.gov/local-government/required-reportingVillage of Alfred – Information Technology (2017M-236)
… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… of approximately 8,500. The City is governed by a 10-member City Council. Budgeted appropriations for the 2017-18 fiscal year total approximately $13 million. Key Findings The Council and City officials did not develop adequate …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… approve employees’ compensatory leave only when they have enough to use. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Washington County – Procurement (2017M-224)
… audit was to determine whether the County procured goods and services in accordance with its procurement policy and statutory requirements for the period January 1, 2016 … $272,115. The County did not obtain the required number of quotes or perform competitive bidding for 16 purchases …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224