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Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s … 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… to officials, we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student … in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The … document or the date was several years old; and one instance where the address did not agree with the address …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … Determine whether the City of Salamanca City Comptroller Comptroller completed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97State Agencies Bulletin No. 296
… The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of the new changes will take …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… complete report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … into the financial system by the business office, which is inefficient and increases the likelihood for errors. There …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetSouth Seneca Central School District – Online Banking (2021M-164)
… not contain sufficient authorization controls. A dedicated computer was not used to conduct online banking and none of … and perform online banking transactions on a dedicated computer. Amend the bank agreements to require another …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Pelham Union Free School District – Information Technology (2021M-134)
… report - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… whether Delaware-Chenango- Madison-Otsego (DCMO) Board of Cooperative Educational Services (BOCES) officials … and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly … beds and other assets) with combined purchase prices of approximately $47,500 did not have required asset tags, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Corning – Procurement (2020M-93)
… of Corning (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even though the … seeking competition. Although the Board was required to document its rationale for awarding the contract to a …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, … . SFS Account Title Description 60301 Local Grants and Public Assistance Payments to counties, cities, towns, … grant or capital projects program(s) from which grant and public assistance expenditures are made. 60311 Interest – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceCity of Johnstown – Information Technology (2020M-127)
… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Fishers Fire District – Financial Condition (2021M-128)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial … Determine whether the Board of Commissioners Board effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial … Determine whether the Board of Commissioners Board effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Red Hook Central School District – Inventories (2023M-133)
… whether unauthorized E-Z Pass charges occurred. Because the District did not adequately monitor and safeguard fuel … We found that officials did not: Adequately secure the District’s unleaded gasoline and diesel fuel tanks. … and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Hammond Fire District – Board Oversight (2024M-151)
… report – pdf] Audit Objective Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the District’s financial activities, adopted required … policies and completed required training. Key Findings The Board did not adequately monitor financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of Volney – Financial Operations Oversight (2024M-93)
… The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of operations. Transparency was impaired because the … Reports (AFRs), a report of a town’s fiscal position and results of operations, were not filed with the New York State …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… Assess whether Town of Babylon (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Assess whether Town of Babylon Town officials could take additional steps to increase physical accessibility to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Planning Resources
… Budgeting Local Government Management Guides Understanding the Budget Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting … York - Local Government Data Search Includes Real Property Tax Cap, Constitutional Tax Limit, debt and multiyear …
https://www.osc.ny.gov/local-government/resources/planning-resourcesVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253