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Town of Horseheads – Financial Management (2015M-211)

… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

Determine whether College officials adequately monitored credit card and travel expenditures

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Oysterponds Union Free School District - Financial Management (2019M-217)

… condition. Key Findings The Board overestimated general fund appropriations by a total of approximately $1.6 million … completed fiscal years, the District reported unassigned fund balance that ranged from 16.5 percent to 27.8 percent of … the statutory limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… have well-defined duties and did not report claims audit results directly to the Board. Key Recommendations The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Town of Bennington - Financial Management (2019M-249)

… multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Village of Port Chester - Dual Employment (2018M-91)

… action. Appendix B contains our comments on issues raised in the Village’s response. … Determine whether certain …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

State Agencies Bulletin No. 1807

… regarding this bulletin should be directed to the Payroll Earnings mailbox. … The purpose of this bulletin is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissioners

Canaseraga Central School District - Financial Management (2019M-104)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… [read complete report - pdf] Audit Objective Determine whether the Board and … cash receipts and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Brasher Falls Central School District – Financial Condition (2019M-158)

… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Village of Nissequogue – Information Technology (2015M-31)

… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … recordkeeping. Adopt written IT policies and procedures to address acceptable computer use, internal user access, …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… and funds were safeguarded, which hindered their ability to make informed financial decisions and increased the risk … and have initiated, or indicated they planned to initiate corrective action. … audit fire department Upper …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Long Lake Central School District – Capital Project (2021M-183)

… complete report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials … officials agreed with our findings. … Determine whether Long Lake Central School District District officials properly …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

X.4.C Contacts – X. Guide to Vendor/Customer Management

… which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: If a vendor …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts

Town of Varick – Water and Sewer Operations (2021M-46)

… owners. Establish adequate intermunicipal agreements and vendor contracts. Key Recommendations Develop and adopt … Negotiate adequate written intermunicipal agreements and vendor contracts. Develop a fair and equitable method for … Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46