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Commack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and 2012-13 fiscal years were not structurally balanced to include recurring revenues to finance recurring expenditures. Although the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Connetquot Central School District – Financial Condition (2015M-98)
… audit was to evaluate the District’s financial activities for the period July 1, 2013 through November 30, 2014. … with approximately 6,300 students. Budgeted appropriations for 2014-15 were approximately $177.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk … to the Board on a regular basis. … Bay Shore Union Free School District Financial Condition and Audit of Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s … in Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides … $17,500 of Department funds. Key Findings The Board did not develop and implement internal controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… to ensure that financial activity was properly recorded and Department money was safeguarded for the period January … The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures for 2014 … financial transactions. Contact the Department’s bank and request that copies of canceled checks be returned with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overFranklinville Joint Fire District – Claims Processing (2017M-141)
… claims for payment did not indicate the number or dollar amounts of claims that were audited and approved for … claims contain sufficient information as to the number and dollar amounts of claims authorized for payment. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … 10, 2017. Background Orleans County is located in western New York State and has a population of approximately 43,000. The …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… the process and procedures used to procure professional services for the period July 1, 2014 through December 31, 2015. … the requirements for using a request for proposals (RFP) process which did not provide guidance for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalRondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … and no amount of appropriated fund balance was used to finance operations. Key Recommendations Adopt budgets with … of unrestricted fund balance that is not actually needed to fund District operations. … Rondout Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2011 through … is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialNanuet Union Free School District – Payroll (2015M-287)
… of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. … informed decisions. District officials did not provide the payroll clerk with written procedures for processing the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Windsor – Information Technology (2017M-44)
… 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … $880,000. Key Findings The Town’s IT policy was adopted in 2007 but has not been updated since then and does not … officials and employees. The Town’s server is not located in a secure location. Key Recommendations Annually review and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Bellmore Union Free School District – Financial Condition (2016M-276)
… budgets that include reasonable estimates for expenditures and appropriated fund balance. Ensure that the amount of … fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionItalian Heritage Month Reception
… we will be joined by Joseph Sciame, President of IHCC-NY, INC, as our Emcee; Cav. Anthony Julian Tamburri, Ph.D., … President Chairperson of OSDIA Gift of Sight Committee Victor Calise Commissioner of NYC Mayor's Office for People …
https://www.osc.ny.gov/events/italian-heritage-month-receptionAccounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: … record unless certified to dispose of the originals by the New York State Archives. Business Units must also comply with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsComptroller DiNapoli Statement on Earth Day 2015
… On Earth Day 2015, New York State Comptroller Thomas P. DiNapoli urged businesses … to a “No-Deforestation” policy among its suppliers of palm and soy products. Last week, he called on the Securities …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015