Search
Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74South Glens Falls Central School District – Access Rights (2012M-257)
… The South Glens Falls Central School District is located in Saratoga County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Town of Lake Luzerne – Procurement (2022M-95)
… cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Varick – Water and Sewer Operations (2021M-46)
… Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Village of Red Hook – Information Technology (2020M-89)
… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Town of Middlefield – Budgeting (2015M-109)
… Utilize budget to actual reports to monitor Town operating funds’ financial status throughout the year. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Phelps – Financial Management (2015M-70)
… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70State Agencies Bulletin No. 1807
… $120,000-$140,000* *The salaries for Commissioners in Tiers C and D will be authorized by the Executive and DOB …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersCanaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… provided adequate controls over the Company’s receipts and disbursements. Key Findings Controls are inadequate over … and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and … to the bookkeeper to record in the accounting records. We could not determine whether 75 purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… with both water and sewer services, rates would initially increase from a combined $320 per year to about $950 per year …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Marcy – Justice Court Operations (2020M-166)
… of 40 tickets tested. Ensure the Court was using the most up-to-date and secure recordkeeping software. Key … the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s recordkeeping …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Menands Union Free School District – Information Technology (2021M-78)
… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… Key Recommendations Ensure ECA funds are handled in accordance with District policies and SED procedures, and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityOysterponds Union Free School District - Financial Management (2019M-217)
… to comply with the statutory limit in a manner that benefits District taxpayers. Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Amityville 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