Search

Starpoint Central School District – Financial Condition (2015M-266)

… Niagara County. The District, which operates four schools with approximately 2,700 students, is governed by an elected … in a manner that benefits the taxpayers and in accordance with applicable statutory provisions. Properly report and use …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266

Spencerport Central School District – Financial Condition (2016M-254)

Spencerport Central School District Financial Condition 2016M254

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254

Stafford Fire Department, Inc. - Financial Management (2023M-110)

… manage the Department’s finances. The Board did not adopt realistic budgets or take an active role in monitoring … estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as certain expense estimates were omitted … and adopt structurally balanced budgets that contain realistic revenue and expense estimates. Develop a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… record and account for all capital assets. As a result, the Village has an increased risk its assets could be lost, stolen or misused without detection. The Board of Trustees (Board) did not adopt a written capital … definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase invoice …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

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

… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk … Village of Nissequogue Information Technology 2015M31 …

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

Town of Smyrna – Claims Audit Process (2022M-161)

… $4,246 in fuel costs (9 percent) if they had used the New York State Office of General Services (OGS) contract …

https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161

Village of Cohocton – Cash Receipts (2015M-63)

… Steuben County and has a population of approximately 880. The Village is governed by an elected five-member Board …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

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

… Vendor Record contains all contacts entered by the vendor. A vendor can have multiple contacts, but only one primary … Preparation: If a vendor informs an agency that it needs to update its contact information, the agency must direct the vendor to the New York State Vendor Self-Service Portal webpage at …

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

Town of Clifton Park – Information Technology (2020M-162)

… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Determine whether Town of Clifton Park Town officials adequately safeguarded …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… instance of Oracle PeopleSoft Financials software, in April 2012. Some benefits of SFS were: The creation of a … to improve project management. The implementation of Real Estate and Asset Management modules. Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

Quaker Street Fire District – Board Oversight (2021M-96)

… (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were … The Board did not ensure all disbursements complied with the procurement policy and claims were for a proper … in a timely manner. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… requirements are met. District officials agreed with our recommendations and indicated they have initiated or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… annual financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last … Recommendations File the required annual financial report with OSC within 60 days after the close of the fiscal year. … and reports on an annual basis. Village officials agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Brighton Central School District – IT Asset Management (S9-22-6)

… to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20