Search
Genesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement … and adhere to the policy. Perform a thorough audit of purchasing card activity to determine if County policies …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Riverhead Charter School – Debit Cards (2017M-254)
… of Audit The purpose of our audit was to examine the School’s controls over debit card use for the period July 1, … indication that the Board reviewed charges. Although the School is exempt from paying sales tax on purchases, the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of … payouts and grant activities were not included on reports to the members. Fundraising controls are generally lacking. Not all claims were approved by the members prior to payment. Key Recommendations Compare financial activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 … Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. … Key Finding The Board has not taken sufficient action to initiate new projects and encourage the creation or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementHancock Fire Department - Financial Operations (2018M-236)
… oral agreement between his business and the Department. It appears that the President’s business owed the Department … business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73CUNY Bulletin No. CU-277
… Allowance Payment Affected Employees City University of New York employees in the following titles: Campus … Payment is authorized pursuant to a City University of New York memorandum dated October 27, 2006 Effective … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Middleburgh – Claims Audit Process (2023M-56)
… vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Victor – Financial Management (2015M-166)
Village of Victor Financial Management 2015M166
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Wynantskill Union Free School District – Purchasing (2022M-85)
… thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The Supervisor maintained two accounting systems for the Town's funds that were not set up to properly account …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Lake Pleasant – Credit Cards (2016M-432)
… card purchases to determine whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January 1, 2015 through July 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… the hours of operation and are stored in an open box on a table at the transfer station. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Taylor – Financial Management (2016M-391)
… records. The bookkeeper maintains custody of the bank statements, prepares the checks and abstracts, records all transactions and performs the bank reconciliations without oversight. Key Recommendations … recorded accurately and completely accounted for, monthly bank reconciliations are performed and any discrepancies are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. … The Department did not remit money to the Supervisor in a timely manner. The Department Director did not reconcile … registration fees and ensure the approval is included in the Board’s minutes. Ensure that all Department cash …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81