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Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were … duties or establish sufficient compensating controls to provide additional oversight of her work. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… employees received and used leave accruals in accordance with Village policies for the period June 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… whether the Town procured goods and services in accordance with statutory requirements for the period January 1, 2016 … Key Findings The Town did not procure goods in accordance with the competitive bidding requirements and expended … Recommendations Procure goods and services in accordance with statutory requirements. Record receipts for all …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July … Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is … Department payroll payments were not adequately supported and leave time was not properly accrued or used. Only 27 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Establish a standard benchmark collection rate with which to periodically assess the Department’s parking …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Delaware County. The District, which operates one school with approximately 330 students, is governed by an elected … the use of portable devices when they are taken off-site. Key Recommendations Ensure that information is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesTown of Johnsburg – North Creek Water District Charges (2023M-51)
… by the contractor were billed to the customers. Identify and bill all new water customers. Ensure all water rates were Board-adopted and accurately charged to customers. Perform an annual audit … Ensure new water customers are added to the Town’s records and billed for services. Ensure all water rates are …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Introduction to PS Query Training
Upon completion of this course, participants will be able to: identify the basic components of query design; create a basic query; open and run an existing query; modify and save an existing query as a private version, and more.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ps-query-training.pdfWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 … procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… The BOCES procured goods and services in accordance with its policy and statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Town of Manchester - Board Oversight and Information Technology (2018M-39)
… awareness training. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… entry and exit dates used for billing. Credit back money due to school districts of residence as a result of … Contact the previous student data management software vendor to arrange for access to 2015-16 student attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the … accounting firm or any third party used for IT services to outline the Town's needs and expectations and level of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… transition of information. Officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… filed in a timely manner. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… taking additional steps to increase physical accessibility for the 66 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 … more pieces of documentation needed to verify eligibility and the Assessor’s exemption calculation. Because each … exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Nesconset Fire District – Length of Service Awards Program (2014M-317)
… District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The District is … work hours. Key Recommendation Implement standards and procedures to ensure that points are not awarded to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is … by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fSt. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… public entity which delivers approximately 50 educational and administrative services to its 18 component districts. … $59.3 million. Key Finding BOCES officials established and adhered to good procedures for processing and verifying payroll payments. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371