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Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… use of reserve funds for a five-year period but this plan does not include information related to funding and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Oakfield-Alabama Central School District – Procurement (2024M-103)
… Objective Determine whether the Oakfield-Alabama Central School District (District) officials complied with New York … and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Comptroller Authority to Audit Local Development Corporations (LDCs)
… Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0Security Over Electronic Protected Health Information (Follow-Up)
… Of the four recommendations contained in our audit report, two have been implemented and two have been partially implemented. While the Institute has …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersOpinion 91-22
… June 17, 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District … Whether a fire police squad may …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Seized Assets Program (Follow-Up)
… Purpose To determine the extent of implementation of the six … the New York State Division of State Police (Division) is to serve, protect, and defend the people of New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… in each fund to meet the Town’s needs. Adopt budgets with realistic estimates of revenues, expenditures and the … collections are remitted to the Supervisor in accordance with statute. … Town of Avoca Financial Management and Town …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Village of Akron – Selected Financial Activities (2016M-133)
… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings While …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Tioga – Long-Term Planning (2022M-181)
… Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge … B includes our comments on certain issues they raised in their responses. … town tioga longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Saugerties Central School District – IT Asset Management (S9-22-05)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Town of Mount Morris – Justice Court (2012M-129)
… Key Recommendations Perform accountabilities (by preparing lists of Court liabilities and comparing them with reconciled …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Pompey Hill Fire District – Financial Management (2021M-136)
… complete report - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were … conducted. We also found: Expenditures totaling $427,305 from the capital reserve were not authorized by proper Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136City of Johnstown – Financial Management (2020M-134)
… complete report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … financial information to adequately manage operations. The City Treasurer (Treasurer) did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Otego-Unadilla Central School District - School District Website (S9-19-26)
… to the website in a transparent location and specify who is responsible for implementing an audit’s corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26LaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, we found: 235 IT assets costing $108,462 were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… We also released Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152) , which addressed …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Prattsburgh Central School District – Financial Management (2020M-108)
… officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to … limit between 11 and 15 percentage points. The Board did not develop written multiyear financial and capital plans. … Discontinue appropriating fund balance that is not needed or used to fund operations. Comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108