Search
Village of Schuylerville – Procurement (2014M-228)
… Key Recommendations Ensure that competitive bids or offers are awarded in accordance with statute. Provide …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Jefferson Central School District – Procuring Services (2021M-42)
… pdf ] Audit Objective Determine whether Jefferson Central School District (District) officials sought competition when … Determine whether Jefferson Central School District District officials sought competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Town of Wolcott – Information Technology (2020M-126)
… department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Tompkins County Public Library – Financial Management (2015M-250)
… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over … 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger … 2014 totaling $266,000. Key Recommendation Work with County officials and other municipalities within the …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… 2014 through May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMedina Central School District - Reserve Funds (2019M-165)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have developed a … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify errors such as duplicate tax … appropriate parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… Determine whether Village officials procured goods and services in compliance with the procurement policy. Determine whether claims were adequately supported and properly audited before payment. Key Findings Village … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Village of West Haverstraw - Summer Program (2019M-146)
… Audit Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Schodack Central School District - Extra-Classroom Activities (2019M-85)
… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Operational Advisory No. 36
… been renamed to Shipping, Postage and Mail Services and should be used when shipping any type of package using any … not be available in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesPrivate Equity
… Private Equity Co-Investment Program 540 Madison Ave, 21st Floor New York, NY 10022 (646) 507-5927 www.farolam.com Leadership: Robert …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityComptroller DiNapoli Releases State Audits
… a U.S. high school. The two other students had completed online study from a private school located in another state. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… approximately $1 million during the audit period because of the board’s hindered ability to recognize revenue … Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain … provide IT security awareness training for employees. Town of Corning – Procurement (Steuben County) Town officials did …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit corporation … that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Rye – Boat Basin Fund (2013M-289)
… to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and … $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. However, the cost …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Amsterdam – Records and Reports (2013M-266)
… statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… the Board of Trustees’ oversight of management contracts for the period July 1, 2011 through August 13, 2013. … contracts with a charter management organization (CMO) for overall financial management and bookkeeping services. … The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 million. Key Findings We …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials to plan for potential liabilities, they did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094