Search
Audit Committee Charter Guidance and Template
… function and for the audit committee to assist the board in the oversight of that function. Pursuant to section 170.12 … provided at the end of this guidance. This sample charter does notinclude all activities that might be appropriate to a … audit committee, nor will all activities identified in this sample charter be relevant to every committee. Except …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Click on each county for a supplemental map showing the proportion of selected contaminants. Albany and Saratoga counties Erie County Nassau and Suffolk counties … counties Click on each contaminant to view occurrence at the county level. 1,1-dichloroethane 1,2,3-trichloropropane …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the governing board of a municipal corporation or fire district to provide for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Purpose To determine the extent of implementation of the … whether the Mitchell-Lama-financed units were assigned to eligible persons in compliance with properly established …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followFire Island Union Free School District – Claims Auditing (2023M-114)
… supporting documentation was available for audit of the claim. Key Recommendations Update written policies to define … B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and … did not adequately secure user account access to the network and shared network folders to help safeguard PPSI. As …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andCity of Salamanca – Employee Benefits (2023M-96)
… report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly … unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139V.3.G Product Code – V. Chart of Accounts (COA) Governance
… or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., … on an as-needed basis for agencies that have defined at least three levels (inclusive of the root node) for … or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … not conducted a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to … Adopt an investment and code of ethics, as required by statute. Conduct a deliberate and thorough audit of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The District’s … prior to posting to ensure they are in compliance with Town Law. Ensure that all employees and officers are … receive raises are documented in the Board minutes along with the amounts of the raises. Update the travel policy to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Wage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two … (TANF) program provides assistance and work opportunities to needy families by granting states the federal funds and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of cash receipts for trash bag sales and the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-1072015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportTown of Lyndon – Purchasing (2013M-149)
… directed Town officials to consult the Office of the State Comptroller’s publications for guidance. However, this …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Potsdam – Justice Court (2014M-014)
… The Court should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014City of Troy – Budget Review (B5-16-15)
… (CBAs) have expired and the 2017 proposed budget does not contain provisions for any potential increased costs …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15