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Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… an annual financial report with OSC since 2008. The Board does not audit the financial records annually. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … more than 70 educational and administrative services to its component districts, is governed by a 15-member Board … BOCES officials did not establish adequate procedures to ensure separation payments are accurate. Two employees …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Suffolk County Community College - Information Technology (2018M-130)
… adequately safeguarded the College website, financial and student information system and online banking from … administrative permissions and 131 financial and student information system user accounts with questionable … officials adequately safeguarded the website financial student information system and online banking from …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Eldred Central School District - Financial Condition (2018M-138)
… revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… not provide sufficient oversight. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient … Key Recommendations Adopt written policies and procedures for processing and reviewing rebates and credits. Ensure all …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… Purpose of Audit The purpose of our audit was to determine if Facility officials achieved … energy cost savings through the production and use of biogas for the period January 1, 2013 through December 31, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Town of Seneca Falls - Information Technology (2018M-218)
… Objective Determine whether the Board established policies and procedures to adequately safeguard information technology … the network. Town officials did not: Ensure user accounts for former personnel were disabled or removed in a timely … breach notification and backups. Ensure the access rights for users no longer employed are revoked. Provide security …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of Service Award Program (LOSAP) service credit for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… anticipated equipment replacement needs based on useful life. … Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138State Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected … York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City Withholding Tax … and Compliance mailbox. … To inform agencies of the change in the New York City withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeNorth Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … to initiate corrective action. … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate … documentation. Not all purchase orders were dated prior to receipt of related invoices. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Greater Amsterdam School District – Capital Project (2022M-50)
… complete report - pdf] Audit Objective Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes … status. Ensure the claims auditor audits and approves all claims prior to payment. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50South Orangetown Central School District – Network User Accounts (2022M-24)
… ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user … former employee accounts and eight contractor accounts. Key Recommendations Ensure that unneeded network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Mount Morris Central School District – Online Banking (2022M-99)
… officials did not: Have an adequate written bank agreement for online banking transactions. Ensure that authorized … sufficiently details online banking. Designate a computer for online banking transactions. Monitor computer use to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99