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West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… receipts and itemized deposit slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightCaribbean Heritage Month Celebration
… Caribbean Americans who contribute greatly to New York State. The live stream has ended, but you can watch a replay … Michèle Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Angela Yee Radio Presenter …
https://www.osc.ny.gov/caribbean-heritage-month-2022Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … services and funds projects related to the conservation of soil and water resources, the improvement of water …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Westfield – Water and Sewer Operations (2014M-209)
… was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background … four Trustees and a Mayor. Budgeted appropriations for the 2013–14 fiscal year totaled approximately $8.5 … all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… our audit was to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 residential and commercial …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Highland Central School District – Non-Instructional Overtime (2021M-8)
… officials properly authorized and monitored overtime for non-instructional employees. Key Findings District … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Sea Breeze Fire District – Board Oversight (2018M-269)
… and debt obligation records. Comply with legal mandates to perform an annual audit, file financial reports or audit … and indicated they have begun and will continue to take corrective action. … Determine whether the Sea Breeze …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Purpose of Audit The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave records were … accurate and whether the Library used competitive methods to obtain good and services for the period of July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mRemsen Central School District - Claims Audit Process (2019M-86)
… auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Hudson City School District – Information Technology (2020M-157)
… District officials did not adequately secure and protect the District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: Adopt adequate IT … use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of Friendship – Justice Court Operations (2021M-15)
… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… to the claims auditor so a proper review of billings can be conducted. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… The Purchasing Agent could not provide documentation to support efforts were made to obtain the best price. None of the 10 professional service …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended December 31, 2002 Employee …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 … and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are … not available. … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Village of Argyle – Water Billing and Collections (2023M-148)
… The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148