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Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Internal Controls Over Selected Financial Operations
… over selected financial operations to provide reasonable assurance that State assets and information are appropriately … over selected financial operations to provide reasonable assurance that State assets and information are appropriately …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsInternal Controls for Inventory and Equipment
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-inventory-and-equipment-05-15-2020.pdfRecommended Policies and Procedures Webinar
Print out presentation prior to webinar
https://www.osc.ny.gov/files/local-government/academy/pdf/recommended-policies-042419.pdfManaging Your Cash Flow Webinar Presentation
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-07-24-19.pdfGoPro, Inc Shareholder Proposal
Shareholder Proposal to increase board diversity.
https://www.osc.ny.gov/files/press/pdf/gopro-shareholder-proposal.pdfState and Local Fiscal Recovery Fund Payments Through December 31, 2021
Payments to Non-Entitlement Unit Local Governments
https://www.osc.ny.gov/files/reports/excel/payments-non-entitlement-units-december-31-2021.xlsxPriceline Group Shareholder Proposal
Shareholder Proposal to increase board diversity.
https://www.osc.ny.gov/files/press/pdf/priceline-shareholder-proposal.pdfStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal Reports (CFRs) were … The audit included all expenses claimed on Starting Point’s CFR for the fiscal year ended June 30, 2013, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualTown of Colesville – Procurement (2023M-92)
… of Colesville (Town) officials used a competitive process to procure goods and services. Key Findings Officials did … officials agreed with our findings and indicated they plan to initiate corrective action. … of Colesville Town officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its … 2013. Background NYCCD, formerly known as the Manhattan Center for Early Learning, Inc., is a New York Citybased … and his spouse also own the for-profit entity New York Center for Infants and Toddlers (NYCIT), which operates Early …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Lifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… on its Consolidated Fiscal Reports (CFR) were valid and consistent with contract terms and in accordance with the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the two … Inc on its Consolidated Fiscal Reports were valid and consistent with contract terms and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of Hampton – Justice Court Operations (2013M-305)
… prepare monthly accountabilities, properly account for bail money held by the Court or submit the required monthly … and accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at any given date. Review and analyze …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Village of Lyons Falls - Board Oversight (2018M-174)
… Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and … or compensating controls such as designating someone to review bank reconciliations and other supporting … separate usernames and passwords and restrict user access to only those individuals needing access to perform their job …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Town of Urbana – Access Controls (2022M-4)
… to minimize the risk of data loss. Provide IT security awareness training. Adequately manage network and local user … ensure computer users receive comprehensive IT security awareness training. Regularly review and update user accounts …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… – Statement of Cash Receipts and Disbursements by Account Summary of Local Assistance and Capital Projects Spending by … Transactions in Force by Fund Type and Business Unit Summary of Appropriated Loans Receivable for each fund group … of Activities (reporting government-wide) Balance Sheet – Governmental Funds (emphasizing major funds) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2012. Background Kew Gardens is a Queens, New York-based for-profit organization that is authorized by SED to operate Preschool Special Education …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manual