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Town of Tioga – Long-Term Planning (2022M-181)

town tioga longterm planning

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… Purpose of Audit The purpose of our audit was to examine internal controls over budget transfers and IT for … The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The current … privileges within the financial application. The server room is generally not locked even though the door has …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

Village of Wappingers Falls – Board Oversight (2023M-70)

… is submitted timely and accurately to the Office of the State Comptroller (OSC). Ensure the Treasurer’s records, …

https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70

South Kortright Central School District – Claims Audit (2023M-69)

… that were paid a total of $205,042 during our audit period. 18 claims totaling $20,834 were approved without … to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response. … …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum … Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Assessment and Collection of Selected Fees and Penalties

… (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, … and asbestos-related project fees. As a result, the health and safety of New York State residents may be at risk … Oversight of Revenue Contracts (2009-S-16) Department of Health: Oversight of Revenue Contracts (2009-S-17) … To …

https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties

Town of Tompkins Fire District – Board Oversight (2023M-33)

… Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The Board did …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures

… Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this … It is important that designated Business Unit staff review the report regularly to ensure all transactions charged to … Analysis>Payee Listing. QUESTIONS If you or your staff find a payment transaction which you did not authorize, you …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendors

Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)

… Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-york

Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)

… County and was established by Section 1942 of New York State Public Authorities Law. The Authority, which operates …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

Determine whether Hancock Central School District District officials established nonresident tuition NRT rates in the best interest of District taxpayers

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or enter … of natural gas. For nearly a decade, paid natural gas rates that were on average two times the benchmark rates. May have been able to reduce its natural gas costs by …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

Clifton Park Water Authority – Water Charges (2015M-247)

… 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… January 1, 2012, through March 31, 2013. Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223

Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)

… records. Develop procedures to ensure compliance with State regulations for bingo operations. Establish procedures …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities

West Albany Fire District – Credit Card Purchases (2017M-15)

… The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … to identify individuals authorized to approve credit card purchases or the documentation required before making …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Town of Machias – Supervisor’s Financial Duties (2021M-98)

… financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

Village of Clayton – Claims Auditing (2021M-81)

… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …

https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81