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City of Yonkers – Payroll (2017M-212)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Washington County – Procurement (2017M-224)
… audit was to determine whether the County procured goods and services in accordance with its procurement policy and statutory requirements for the period January 1, 2016 … County is located in the eastern part of New York State and has a population of approximately 63,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Dolgeville Central School District – System Access Controls (2016M-265)
… purpose of our audit was to examine information technology access controls over personal, private and sensitive … accounts were necessary. Some users were assigned more access permissions than needed for their job duties. District … written procedures for managing and monitoring system access, including guidance for assigning permissions. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if … were appropriately designed and operating effectively to adequately safeguard District assets for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsSchenevus Central School District – Budgeting (2014M-123)
… District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected five-member Board of Education and operates one school with approximately 365 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Jericho Water District – Water Use Charges (2013M-395)
… determine if the District billed and collected water usage charges in an accurate and timely manner for the period … million, which was generated primarily from water usage charges and real property taxes. The District’s 2012 … Jericho Water District Water Use Charges 2013M395 …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Cheektowaga – Credit Card Purchases (2017M-18)
… their receipts to the accounting department. Board minutes do not contain any evidence to show that the Board audited …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Kortright – Financial Management (2016M-397)
… The Town of Kortright is located in Delaware County and has a population of approximately 2,000. The Town is … governed by an elected five-member Town Board. The general and highway funds’ budgeted appropriations for 2017 total … fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Tuxedo – Financial Operations (2014M-284)
… Review previous accounting for justice court revenues and make any necessary adjustments. Ensure that the bookkeeper’s …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Davenport - Transparency (2018M-85)
… and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and … any irregularities or deficiencies in the claims submitted for payment. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Required Reporting
… Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices [pdf] Justice …
https://www.osc.ny.gov/local-government/required-reportingOpinion 98-8
… services, when available in the form, function and utility required by the political subdivision, from a qualified and approved preferred source, in accordance with the … job and employment skills training to veterans where the workshop is operated by the U.S. Department of Veterans …
https://www.osc.ny.gov/legal-opinions/opinion-98-8XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… The costs of normal repairs and maintenance that do not add to the value or extend the lives of assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsVI.2.B Policies/Laws – VI. Budgets
… purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial … amount. During conversion, any amount not yet segregated in appropriations enacted in 2014-15 and prior will be converted into a reserve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsPreferred Source Contracting (Follow-Up)
… Law (Law), grants “preferred source” status to Corcraft and not-for-profit organizations that serve and employ the blind, severely disabled, and veterans. The intent of the Program is to advance social …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… Thomas P. DiNapoli today announced that NiSource Inc. (NYSE: NI) has agreed to disclose its corporate political … Thomas P DiNapoli today announced that NiSource Inc NYSE NI has agreed to disclose its corporate political …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingDiNapoli Releases Analysis of SFY 2024-25 State Budget
… would be a nearly 1% increase year-over-year following a period of significant spending growth. When comparing the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetVillage of Corfu - Sewer Operations (2018M-133)
… report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer operations by … estimating budgets, ensuring a good financial condition and properly billing, collecting and recording sewer rent revenue. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Cassadaga Valley Central School District - Financial Management (2018M-110)
… Cassadaga Valley Central School District Financial Management 2018M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Opinion 2001-11
… for, the fire district if, as assistant chief, he or she does not have any of the powers and duties listed in General … further indicate that, as assistant chief, the individual does not negotiate, prepare, authorize or approve any … anyone who has those powers. In addition, the individual does not, on behalf of the corporation, directly negotiate, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11