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Piseco Common School District – Claims Auditing (2015M-230)
… School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Village of Speculator – Claims Auditing (2017M-25)
Village of Speculator Claims Auditing 2017M25
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… period July 1, 2014 through June 30, 2015. Background The Brookhaven-Comsewogue Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure that financial activity was properly recorded and … Key Finding The Board has established adequate controls to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … January 1, 2013 through June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has … Town of Hillsdale Justice Court Operations 2014M312 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. … District money is safeguarded. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Lloyd - Information Technology (2019M-36)
… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Village of Menands - Justice Court Operations (2019M-185)
… that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor … September 2017) to determine whether contributions paid to the District were largely deposited timely and intact. We … and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsPocantico Hills Central School District - Procurement (2018M-187)
… the District's procurement of professional services from 26 providers paid $1.08 million and found, except for minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Onondaga County Probation Department - Financial Operations (2018M-147)
… Department's (Department) collection, disbursement and enforcement of restitution, fees and surcharges were … Recommendations Review and update policies and procedures for the enforcement of County fees and ensure staff properly … generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147State Agencies Bulletin No. 259
… Purpose Additional Bargaining Units now eligible for deduction code 378 Affected Employees Employees who are … only Bargaining Unit SY employees were eligible for this deduction. Effective Date Immediately OSC Actions … Additional Bargaining Units now eligible for deduction code 378 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … but they have not developed written policies or procedures to formalize this process. Fire Island Union Free School … a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Berne – Board Oversight (2021M-77)
… operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the Supervisor to … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159