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Saratoga Youth Recreation – Financial Activities (2016M-258)
… 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established … of Saratoga through intermunicipal agreements to operate youth development programs for children residing in the Towns … Saratoga Youth Recreation Financial Activities 2016M258 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… to examine the Company’s controls over financial activity for the period January 1, 2013 through September 9, 2014. … The Company is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of … and six elected Business Officers, who are responsible for the Company’s overall financial management. During our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department … adopt and implement written policies and procedures to control and monitor the Department’s financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mCity of Tonawanda - Information Technology (2018M-146)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… managed information technology (IT) assets. Key Findings The Board did not develop adequate IT policies and … not provide IT security awareness training to employees. The Board did not develop a disaster recovery plan. Sensitive … personnel who use IT resources, including the importance of physical security and protection of personal, private, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Village of Ballston Spa - Financial Condition (2017M-256)
… unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations Maintain … Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cassadaga Valley Central School District - Financial Management (2018M-110)
… Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Jefferson Community College – Procurement (2017M-156)
… system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has an …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Carrollton – Justice Court Operations (2018M-21)
… Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key … balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to … Town of Carrollton Justice Court Operations 2018M21 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Vendor File Advisory No. 1
… may be entered on Address Line 1 through the e-supplier portal when adding or editing addresses. If vendors have … (GFO), Chapter X, Section 3.A - Online Vendor Add Portal …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. … competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its … officials obtain and retain quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought … July 1, 2015 through June 30, 2017. Background The City of Yonkers is located in Westchester County and has a … City of Yonkers Procurement of Professional Services 2017M268 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Operational Advisory No. 7
… Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the … Code (DC). The information in SFS was created at the time of conversion or as BUs were established in the system. This …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updatePrattsburgh Central School District – Tax Collection (2016M-122)
… to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Three Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … The Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271XV.6.B Negative Payroll Balances – XV. End of Year
… as soon as possible. Note: An analysis and the correction of currently charged payroll pools may be necessary by your …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVeterans Day Message from State Comptroller DiNapoli
… Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… State Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Gloversville Public Library – Claims Processing (2014M-81)
… 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and … public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Town of Johnstown - Fuel Inventory (2019M-178)
… resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic fuel …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178