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Town of Liberty – Justice Court Operations (2016M-336)
… Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not reconcile … DMV Scofflaw program. Key Recommendations Justices should sign all disbursement checks. Periodically review and …
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)
… practices for the period July 1, 2012 through April 10, 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, … for the 2013-14 fiscal year totaled approximately $10.9 million. Key Findings The District’s purchasing policy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Hartford – Online Banking and Information Security (2016M-385)
… and determine if the electronic financial information is adequately secured for the period January 1, 2015 through … and has a population of approximately 2,270. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison … Town of Columbus in Chenango County. The District, which is governed by a five-member Board of Education, operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s … audit the Clerk-Treasurer’s records. The Board did not certify the list of unpaid water accounts to be re-levied. … Perform an annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be re-levied. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Old Brookville – Cash Receipts (2015M-286)
… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … Village of Old Brookville Cash Receipts 2015M286 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Town of Ira – Financial Management (2014M-280)
… 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. The Town, which is governed by a five-member Town Board, includes a portion …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Rush – Board Oversight (2014M-193)
… the Board’s oversight of financial operations for the period January 1, 2012 through April 30, 2014. Background The … the Boards oversight of financial operations for the period January 1 2012 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Caton – Supervisor’s Records and Reports (2014M-359)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not … with necessary financial training and review her work to ensure that all financial activity is accurate. Provide …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Mastic Beach Fire District – Cash Disbursements (2017M-38)
… 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, distinct and separate … the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Pierrepont – Fiscal Stress (2014M-314)
… July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of … balance at year-end and appropriate only fund balance that is actually available to finance operations in ensuing years’ …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Lewis – Highway Purchases (2014M-103)
… the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. … the Highway Departments purchasing practices for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Le Roy – Purchasing (2014M-106)
… through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of approximately 7,600. The Town is governed by an elected Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106County of Rockland - Budget Review (B19-6-9)
… review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Latham Fire Department – Length of Service Awards Program (2016M-279)
… the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 … Latham Fire Department Length of Service Awards Program 2016M279 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279State Police Bulletin No. SP-152
… Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by PBA Background In reference to the Laws … submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundAccounts Payable Advisory No. 25
… invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: Social Security numbers; … for individuals; Non-business telephone numbers; Dates of birth; Medical information; and Other information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… through April 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately 1,600. The Town is governed by an elected five-member Town Board. Budgeted … implement compensating controls to ensure that the payroll is accurate. Review payroll records for error. Document …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365State Comptroller DiNapoli Releases School Audit
… issued. East Rockaway Union Free School District – Extra-Classroom Activity Funds (Nassau County) The extra classroom activity (ECA) clubs did not maintain adequate …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-audit