Search
Town of Grand Island - Information Technology (2019M-34)
… receive IT security awareness training and that training is provided whenever the IT policies are updated. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Herkimer County Community College - Procurement (2019M-186)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring goods and services. Key Findings The purchasing policy is outdated … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Wainscott Common School District - Claims Auditing (2018M-240)
… Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, … Its adopted appropriations for the 2013-14 fiscal year are approximately $1.7 million. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Background The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. … was established pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The … program disbursement procedures to ensure documentation is signed by the head of household certifying their family …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Ulster County Probation Department – Restitution Payments (S9-20-8)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … always properly enforce restitution orders, disburse all victim restitution payments appropriately or notify the court … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8V.3.F Projects – V. Chart of Accounts (COA) Governance
… may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures project-related information in the SFS and links to the Project Costing module. Projects must be created for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsValley Central School District – Information Technology (2020M-154)
… whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s … whether the Board of Education Board and Valley Central School District District officials ensured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Northville Public Library – Cash Disbursements (2015M-53)
… 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves … account. Not all cash disbursements were properly included in the accounting records. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… report - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials … implement corrective action. … Determine whether Honeoye Falls Lima Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378State Agencies Bulletin No. 1883
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum … ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Town of Tyre - Long-Term Planning (2019M-61)
… capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual … adopt comprehensive multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Newfane Central School District – Financial Condition (2015M-307)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 17, 2015. Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and … operates four schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … reserve funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal … grant-related disbursements and that such disbursements are made in accordance with the grant requirement guidelines. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324West Seneca Central School District – Financial Condition (2014M-381)
… July 1, 2009 through January 14, 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381New Paltz Central School District – Financial Condition (2014M-38)
… unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. … New Paltz Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
Oyster BayEast Norwich Central School District Employee Leave Accruals 2013M253
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals