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Clarence Public Library – Audit of Claims (2016M-355)
… audit was to review the Library’s claims auditing process for the period January 1, 2015 through September 20, 2016. … The Library directly paid expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 fiscal year through August, and it …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… and credit card transactions, totaling $84,672, did not have adequate supporting documentation. The School did not have written agreements with six service providers paid … corrective action. Appendix B includes our comments on issues raised in the School’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Overview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewAppendix B — Travel References – Travel and Conference Expense Management
Online References
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229City of Long Beach - Financial Condition (2019M-133)
… - pdf] Audit Objective Determine whether the Council and City officials adequately managed the City’s financial … issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 million of fund balance in 2017-18 to … budgets that contain realistic estimates of revenues and finance recurring expenditures with recurring operating …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Schenectady City School District – Financial Condition (2014M-168)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… agreed with our recommendations and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Town of Stafford – Capital Projects (2024M-17)
… of Stafford (Town) Town Board (Board) properly authorized and monitored capital project activity. Key Findings The … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … (Supervisor) did not: Maintain adequate capital project accounting records or prepare monthly itemized capital …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has … records. Implement policies for the enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Objective Determine whether the William Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check signings and online …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did … which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Elmsford Union Free School District – IT Asset Management (S9-22-9)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background … County. The Authority, which provides low-income housing for qualified individuals, is governed by an appointed … The Authority had no comprehensive written policies and procedures over the billing and collection of tenant …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Sanford – Claims Audit Process (2021M-189)
… by New York State Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State … the Board, and only audited and approved claims are listed on abstracts of audited claims. Periodically compare prices … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … by a Town Board comprising the elected Town Supervisor and four elected Board members. The Town’s 2012 budgeted … of the Town’s financial operations – including maintaining accounting records and reports, collecting community …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Islandia – Information Technology (2021M-100)
… Officials did not: Adopt breach notification, password and mobile and removable device IT policies or implement a …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Franklin County Probation Department – Restitution Payments (S9-20-13)
… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … to enforce and monitor restitution obligations. 16 of the 30 restitution orders we reviewed had uncollected … checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… officials enforced restitution orders, notified the court when a probationer violated the court order and … to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5