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XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… General capital assets, consisting of tangible and intangible assets, should be capitalized when all of the … Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is … The asset has a useful life of two years or more and provides a reasonable benefit throughout that period. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureSecurity Over Critical Information Systems
… March 30, 2017. Background The Department administers school aid, regulates school operations, maintains a performance accountability … operates 120 computer systems to help support its activities, including four deemed critical to Department …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsMonsey Fire District – Audit Follow-Up (2020M-62-F)
… rescue services to approximately 35,000 residents over 15 square miles. The elected five-member Board governs the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is operated in accordance with its … year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank statements or cancelled … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overEmergency Service Communication Surcharges (2017-MS-4)
… Niagara , Oneida , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was to determine whether the six counties audited received and expended all emergency surcharge revenue from communication service suppliers (suppliers) and whether these counties used enhanced emergency …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… established pursuant the New York State Public Housing Law and operates six properties in the City of Lockport, … are appointed by the Mayor of the City of Lockport and two Commissioners are tenant representatives elected by … Authority’s revenues totaled approximately $3.5 million and expenditures totaled approximately $3.8 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… and Department officials had not established an adequate system of internal controls over the Department’s financial … Ensure that the Department uses a computerized financial system that generates adequate monthly reports, prevents the … financial transactions, and provides for an adequate audit trail. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates … documentation for cash receipts totaling $127,553, and district officials do not have adequate assurance that … was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Police Property Room Inventory (2014-MS-4)
… have established appropriate controls over property room inventory for the period January 1, 2012 through … for controlling property. Monitor activity in the property room. Improve the inventory tracking and disposal process by … Police Property Room Inventory 2014MS4 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Albany County is located in eastern New York State and has a population of approximately 303,000. The County … The Albany County Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, respectively. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsCity of Lockport – Fiscal Stress (2013M-330)
… is located in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Champion – Information Technology (2014M-130)
… 1, 2012 through December 31, 2013. Background The Town of Champion is located in Jefferson County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130State Agencies Bulletin No. 919
… taxation for employees who are receiving a retroactive military stipend increase but are no longer receiving a military stipend. Affected Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August 19, 2009 Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… hours worked. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments. We reviewed policies and documents and examined payroll-related records for 25 of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Saugerties Central School District – IT Asset Management (S9-22-05)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Town of Tioga – Long-Term Planning (2022M-181)
… of Tioga (Town) officials established long-term capital and financial plans. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… officials’ budget development process was ineffective and did not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had overestimated appropriations totaling $65.5 million and overestimated revenues totaling $41.2 million. This …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetChatham Central School District – Financial Management (2023M-11)
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. The Board and … therefore, taxpayers were taxed more than necessary. On average, annually over-estimated appropriations by $3.2 … take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11South Kortright Central School District – Claims Audit (2023M-69)
… [read complete report – pdf] Audit Objective Determine whether the South … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69