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Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Office of Children and Family …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsCity of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City's general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of cash receipts for trash bag sales and the summer … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with … The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are … most notable statutes for account code usage in the SFS: State Finance Law §8 prescribes that the State Comptroller shall operate, maintain, and at his … There are numerous State statutes which govern how financial transactions are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesWyoming County – Selected Financial Activities (2015M-94)
… an appropriate cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Tapestry Charter School – Procurement (2017M-203)
… 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Town of McDonough – Financial Operations (2017M-120)
… 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … recovery plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services … Wayne County. The District, which operates three schools with approximately 1,065 students, is governed by an elected … the procurement policy and amend District regulations to provide guidance for seeking competition when soliciting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesOriskany Central School District – Procurement (2017M-87)
… Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Westhill Central School District – Procurement (2016M-182)
… Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… $53.5 million. Key Finding We reviewed the leave accrual records for 10 of the 236 District employees with the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsEast Bloomfield Central School District – Online Banking (2016M-14)
… July 1, 2014 through December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which operates … East Bloomfield Central School District Online Banking 2016M14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14City of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for … 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of … City of Albany Payroll 2015M110 …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… complete report – pdf] Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District officials … or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Town of Ulster – Fire Protection Services (2015M-177)
… audit was to determine if the Board is monitoring the fire companies that provide fire protection services to the Town’s … not have a current written contract with one of the fire companies to provide fire protection services. The Town did … receive financial records from one of the fire companies to be used as a basis for determining the amount …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Post and Riverside in Steuben County. The Department is governed by an elected four-member Board. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements