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Town of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Chenango County Probation Department – Restitution Payments (S9-20-3)
… to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town of North East – Internal Controls Over Information Technology (2013M-31)
… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Saratoga County Probation Department – Restitution Payments (S9-20-12)
… did not make reasonable efforts to locate victims. For example, 238 outstanding checks totaling $22,279 were not … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … raised in the District’s response. … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and … to take corrective action. … Determine whether the South Butler Fire Department Inc Department officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans … Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Baldwin – Claims Auditing (2023M-113)
… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Village of Unadilla – Procurement (2022M-182)
… Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… report – pdf] Audit Objective Determine whether Town of East Hampton (Town) officials properly administered the … CPF purposes and properly allocated. Specifically: Of the 101 deposits totaling $127.2 million made to the CPF … receipted, deposited timely and intact, and accounted for. Of the 917 disbursements totaling $105 million paid during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Village of Greene – Investment Program (2023M-112)
Determine whether Village of Greene Village officials developed and managed a comprehensive investment program
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Niagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Accounts Payable Advisory No. 9
… This advisory has been updated to reflect new requirements for entering a unique invoice number on vouchers payable to … Units must ensure there is a unique invoice number for each voucher. Due to National Grid’s billing cycle, … and two-digit year of the invoice ending service date. For information on how to process payments to National Grid, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that all Project change orders were submitted as required to the New York State Education Department (SED) for … totaling approximately $2 . 7 million were not submitted to SED, as required, for the Commissioner of Education’s … are properly approved. Actively monitor change orders to ensure the District submits change orders for approval …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders