Search
Village of Ellicottville – Procurement (2016M-426)
… 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately … bid or obtain quotes for purchases as required in its procurement policy. The procurement policy does not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ oversight of the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialTown of Seneca Falls – Justice Court (2013M-89)
… internal controls over the Court’s financial operations for the period January 1, 2012 to March 4, 2013. Background … The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and is the home of the … monthly reports were submitted timely to OSC. The Board does not ensure that a timely annual audit of the Court’s …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89City of North Tonawanda – Financial Operations (2012M-203)
… at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company fundraisers that …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Bangor – Board Oversight (2012M-193)
… and regulations. Town officers and employees should remit all fees and collections to the Supervisor by the 15th of the … month that collections were received. Maintain custody of all Town bank accounts. Conduct a thorough and deliberate … Conduct an annual audit of the records and reports of all Town officers and employees who received or disbursed …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Accounts Payable Advisory No. 53
… resellers, applying credits and recording trade-in allowances. Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 2 - Purchase Requisitions and Chapter XI-A, … see Chapter XI-A, Section 2 - Purchase Requisitions . In addition, OSC has provided guidance to online agencies on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersDundee Central School District - Information Technology (2018M-74)
… our recommendations and indicated they are in the process of taking corrective action. … Dundee Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Accounts Payable Advisory No. 73
… Tax and Freight Amounts informs State agencies about the payment of sales tax and freight charges and how to enter the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsStay Informed – Special 20- and 25-Year Plans
… with any questions you have about your benefits. … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the Board … by law. … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialContract Advisory No. 16
… review and reconcile the Form Bs received to ensure that all consultant contractors have provided the requisite …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thBerkshire Union Free School District – Financial Condition (2015M-310)
… throughout the year and take corrective action when necessary to avoid incurring expenditures in excess of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Fort Edward Union Free School District – Financial Condition (2015M-67)
… The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of Education and has approximately 100 employees and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash … January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … and had not established adequate controls over credit card use. The Town’s accounting records and resultant … and approve claims prior to payment, including all credit card purchases. Monitor the Town’s financial activity to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051CUNY Bulletin No. CU-735
… is to inform CUNY agencies of the additional bargaining units being added for the NYS Paid Family Leave program. … Unrepresented Group U6 unrepresented group TQ Steamfitters Local 638 U5 Steamfitters Local 638 Background The City University of New York (CUNY) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsSachem Central School District – Fund Balance (2017M-151)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Village of Harriman – Water Department Billing (2014M-311)
… through August 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population of approximately 2,400. The Village is governed … Key Findings Water customers were not billed late fees in accordance with the Village code. Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311