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Niagara County – Golf Course Financial Operations (2015M-308)
… $462,000 in 2014. Key Findings Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and receipts were not always deposited timely. The Legislature did not adopt …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Collateral Loan/Pawn Brokers
… and money that customers haven’t returned to claim. For help, use our instructional Handbook with forms and instructions for reporting abandoned property. For more information, see Report Unclaimed Funds to the …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersCity of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial … 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Caribbean Heritage Month Celebration
… to New York State. The live stream has ended, but you can watch a replay of the event below. 2022 Honorees Michèle …
https://www.osc.ny.gov/caribbean-heritage-month-2022Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… the District’s internal controls over financial operations for the period January 1, 2014 through May 20, 2015. … governed by a five-member Board of Directors. Expenditures for the 2014 fiscal year totaled approximately $570,000. Key … record of Board actions, key decisions and the rationale for those decisions, as appropriate. Approve contractual …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Town of Brasher – Spending of Casino Compact Money (2013M-131)
… was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background … authorized and adequately supported. Ensure that records for casino compact moneys identify revenues received by …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. … our audit was to evaluate the Courts financial operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Rosendale – Financial Operations (2015M-38)
… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings The … were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… and a finding by the board that the training is necessary, in the public interest and not available within a reasonable distance and time period in New York State. Notification and proof of attendance must …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsTown of Cairo - Fuel Management (2019M-150)
… at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at $23,325. The fuel … documented and reviewed. Implement policies and procedures for tracking fuel usage to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked in a …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Hilton Central School District – Network Access Controls (2022M-200)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or … unneeded enabled network user accounts, including those for former students, former employees and others who were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Shortsville – Board Oversight (2015M-5)
… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … million. Key Findings The Board did not conduct or provide for an annual audit of the Clerk-Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5X.7 Overview – X. Guide to Vendor/Customer Management
… with Business Units. The use of Customers is required for revenue contracts in the SFS, for Interagency billing and payment processing, and to track … The use of Customers and the Customer File is not required for certain revenue transactions (e.g., point of sale …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewState Agencies Bulletin No. 1978
… of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees … OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2022. PayServ will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Willing – Justice Court Operations (2014M-377)
… audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. … Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period January 1, 2011 through December 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Ellicottville Central School District – Purchasing (2014M-177)
… is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus … not state competitive bidding threshold amounts and the Business Office Manual is more restrictive than statutory … purchasing process the District’s purchasing policy and Business Office Manual. Ensure that the purchasing agent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, … and the Town of Unadilla in Otsego County. The District is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mTown of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water districts for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Madison Central School District – Procurement of Professional Services (2015M-322)
… audit was to review the District’s process and procedures for procuring professional services for the period July 1, 2014 through July 31, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015m