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Saranac Central School District – Tuition Billing and Collections (2023M-90)
… enrolled at the District. Maintain a receivable control account in the District’s accounting records to ensure that … enrolled at the District. Maintain a receivable control account in the District’s accounting records for nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Comptroller DiNapoli Releases Municipal Audits
… for appropriate purposes, properly approved or supported by sufficient documentation. Officials used public funds to …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Village of Port Jefferson – Justice Court Operations (2020M-56)
Determine whether the Justices provided adequate oversight to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 … Rochester Housing Development Fund Corporation (Subcontractor) to assist with the use of grants to acquire, … managers, awarding of contracts for projects or Subcontractor performance. Land Bank officials do not …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceNewark Valley Central School District – Procurement (2022M-60)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may not have been procured economically and in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek competition when purchasing goods and services …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Genesee Falls – Fiscal Stress (2013M-146)
… 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately … Town of Genesee Falls Fiscal Stress 2013M146 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Report File Transactions (File Upload) – Enhanced Reporting
… employee using the Enrollment Dashboard. For instructions on hiring employees for the purpose of receiving a NYSLRS ID, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadTown of Owego Fire District – Board Oversight (2013M-26)
The purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel inventories for the period January 1 2011 to December 13
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Georgetown Fire District – Board Oversight (2014M-264)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … appropriations for 2014. The Board did not conduct a deliberate and thorough audit of claims and approved claims … a plan to reduce the amount of fund balance. Conduct a deliberate and thorough audit of claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
Schoharie County Stream Restoration Project and Contract Process 2015M87
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Taxable Travel
… personal expenses appropriately. Background The employee’s official station was New York City, and all of his assignments (alternate work locations) were within 35 miles of his official station. According to the State Travel Manual, the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelUnified Court System Bulletin No. UCS-112
… notify agencies of the new dues structure change and dues rate for New York State Court Officers Association members. … notify agencies of the new dues structure change and dues rate for New York State Court Officers Association members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town … not enter into written agreements with all professional service providers. The Board has not established written … and password and has not designated someone independent of Business Office operations to be the financial software …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… 2012 was $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, … did not review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise … Uniondale Fire District Firehouse Hall Rentals and Questionable Board Practices …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178