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Cornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfChautauqua County – Financial Condition (2023M-111)
Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chautauqua-county-2023-111.pdfOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfJustice Court Fund Monthly Reporting
Please join presenters from the Office of the State Comptroller Justice Court Fund to learn about common reporting issues that prevent or delay processing of a justice’s monthly report.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-monthly-reporting-10-13-2021.pdfEcoNews Summer 2020
Even as we grapple with the serious public health and economic challenges stemming from the Covid-19 pandemic, climate change continues to represent an urgent and growing threat.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-summer-2020.pdfRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdfOversight of Select High-Technology Projects (2017-S-60)
To determine if Empire State Development (ESD) adequately monitors selected high-technology economic development programs and projects it oversees and whether these projects are achieving the intended employment goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s60-response.pdfDanby 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)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly allocated … the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … $2 million. Key Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and …
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 operations for the period … 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … or establish mitigating controls. Because the Board did not provide adequate oversight, the former Treasurer …
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)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring … Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison … $9.6 million. Key Findings District officials did not always seek competition for professional services. The …
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 … June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … $1.5 million. Key Findings The Supervisor did not periodically review Town accounting records that are …
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 Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison … than it received over the past three years. The Board did not receive budget-to-actual or budget transfer reports. The …
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 … Preparatory Charter School for Young Men is located in the City of Rochester and is governed by a 10-member … random sample of 25 students and found that the School did not maintain adequate supporting documentation regarding …
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 … The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and … almost $14.7 million of fund balance, most of which was not used. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330State Agencies Bulletin No. 688
… can expect to receive the IRS e-File leaflets from the IRS in January 2007. Agency Action Agency payroll offices should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/688-benefits-irs-e-fileTown of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … funds without clear plans to use this money. The Board did not annually audit the records of the Supervisor, 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 financial activities … Background The Clarence Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in … practice of annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128