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William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… complete report – pdf] Audit Objective Determine whether the William Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingGlen Aubrey Fire Company – Board Oversight (2022M-139)
… whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection … Ensure compliance with the terms and conditions of all contracts and lease agreements. Develop written … whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured compliance with fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Stamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Area #6 – Patch Management – Information Technology Governance
… can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such as security or stability problems. If …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not consistently seek competition for purchases or avoid … New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Schenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Town of Stafford – Capital Projects (2024M-17)
… portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Purpose of Audit The purpose of our audit was to examine the Village’s processes and …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Silver Creek – Capital Projects (2017M-31)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects for the period … deficit fund balance and a $293,000 interfund loan payable to the general fund. The Board did not approve water capital … projects and revise the plan as needed. Develop a plan to eliminate the deficit fund balance in the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… complete report – pdf] Audit Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the required approvals … to ensure the District submits change orders for approval from the Commissioner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersClarendon Fire Company – Financial Activities (2023M-50)
… the Executive Board (Board) with sufficient information to monitor the Company’s financial activity. Company … always provide the Treasurer with sufficient information to record financial transactions. The Treasurer was not … cash receipts, totaling $86,208, were not reported to the Board, as required. Credit card payments, totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Danby – Town Clerk (2022M-08)
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Hewlett Bay Park – Financial Management (2022M-30)
… more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, the Board: Maintained an …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The Authority, which …
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)
… Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
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)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected … activities for the period January 1, 2011, through June 4, 2012. Background The Town of Otselic is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate … The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and selected expenditures for the period January 1, 2015 … a district corporation of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Clarence Public Library – Audit of Claims (2016M-355)
… 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from … Board of Regents of the New York State Education System in 1969, is governed by an appointed seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Appendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services Administration, Domestic Per Diem Rates (includes … at http://public.leginfo.state.ny.us/lawssrch.cgi?NVLWO: … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-references