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Danby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdfPatient Safety Center Activities and Handling of Revenues (2019-S-15)
To determine whether the Department of Health is meeting the goals and objectives of the Patient Safety Center and is collecting and utilizing designated revenue for that purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s15.pdfVoluntary Compliance Agreement (VCA) Instructions
Use the new reduced reach back period on all VCAs signed after January 1, 2017. Reduce the reach back on any General Ledger type property, to property first rep
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/vca-instructions.pdfTown of Dannemora – Part-Town Activities (2017M-215)
… allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Madison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mTown of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period January 1, 2015 through … has accumulated excessive funds in the general town-wide fund. The Board did not annually audit or cause an audit of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing process for the period July 1, 2011 through July 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andEllenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330State Agencies Bulletin No. 784
… can expect to receive the IRS e-File leaflets from the IRS in February 2008. Agency Actions Agency payroll offices …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/784-benefits-irs-e-fileTown of Lincklaen – Board Oversight (2017M-37)
… Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. Key Findings … fund balance in the general and highway town-wide funds without clear plans to use this money. The Board did … Adopt a comprehensive fund balance policy and use excess funds as a financing source in a manner that benefits Town …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of … statute and a circumvention of the statutory limit imposed on the level of unrestricted fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately … approximately $14 million. Key Findings Town officials did not consider the aggregate amount to be expended for storm …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … and substitute teachers that were never employed by the District. As a result, the District’s risk of unauthorized network access is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andDolgeville Central School District – Fuel Monitoring (2023M-175)
… fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a … of fuel are unaccounted for. Maintain fuel use logs to determine whether gasoline purchases made with District … records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175City of Fulton – Capital Projects (2021M-184)
… report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital … determine the complete financial history and position of individual projects or determine the correct capital … monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184East Meadow Public Library – Claims Auditing (2017M-275)
… to payment. Library officials did not obtain the required number of quotations or proposals for five purchases totaling … Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. … Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash