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Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
village hewlett neck treasurers duties
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Rockville Centre Union Free School District – Information Technology (2023M-140)
… our recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Smithtown – Departmental Operations (2017M-66)
… did not enter into written shared service agreements with any of the eight municipalities permitted to use Town fuel. … fuel tanks. Parks Department staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… of your organization. OSC will be pleased to assist you with any questions you have regarding the information … contained in this guide or any special circumstances with which you may need assistance. The addresses and … Please contact the regional office for your locality with any questions you may have. Legal questions can be …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionBolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to … the District actually used only $266,732 of the fund balance during this period. As a result, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… did not employ long-term financial planning, which would have helped it identify historical budgeting trends. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Albion – Water and Sewer Rents (2013M-108)
… receipts to provide accountability for set-up fees paid by new customers. Key Recommendations Segregate the water and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background The Town is located in Cortland … happened because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy when making …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Ensure cash disbursements are adequately supported and have prior Board approval. Ensure all claims and supporting …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and … City of Yonkers City officials ensured Yonkers City School District District employees separation payments and …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolMiller Place Fire District – Credit Cards (2024M-58)
… and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the Town’s … and accounting practices. Town officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Alden – Town Clerk/Tax Collector (2024M-106)
… in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor (Supervisor), a … taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who overpaid their taxes; …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… segregation of duties. Review receipt logs and investigate any gaps in the receipt sequence and document the results. Ensure that all adjustments are approved and have supporting documentation prior to being made. Ensure …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72DiNapoli Releases Bond Calendar for Second Quarter
… money. The anticipated sales in the second quarter compare to past planned sales of $3.12 billion during the first … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterCaton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the Districts’ financial operations for the period … did not establish or implement adequate internal controls to properly oversee the District’s financial operations. The … and reports for 2011 and 2012. The Treasurer failed to prepare and submit the 2012 AUD and did not file the 2011 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262DiNapoli Releases Bond Calendar for Third Quarter
… of the State Comptroller. The prospective third quarter calendar includes anticipated bond sales by the following … Bridge & Tunnel Authority. The detailed forward issuance calendar can be obtained at: …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarter