Search
Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial activities were properly recorded and … did not maintain adequate records to account for all money received and disbursed by the Company. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the … officials did not develop a multiyear financial plan to address declining enrollment issues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a … on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … how each reserve will be funded or when reserve funds are to be used. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Walton Central School District – Financial Condition (2014M-118)
… 13, 2014. Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, … Sidney and Tompkins in Delaware County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if … adequate policies were adopted to safeguard the District’s information technology resources for the period January 1, … Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Ulysses - Information Technology (2021M-190)
… The Board did not adopt adequate written IT policies or a written IT contingency plan. Officials did not adequately … manage local user accounts. The Board did not enter into a written service level agreement with the Town’s IT service … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Waterloo Central School District - Financial Condition Management (2019M-137)
… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March … 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mTown of Fishkill – Information Technology (2020M-153)
… plan. Officials did not adequately manage user accounts for the network or financial application. Town employees did … and a disaster recovery plan. Develop written procedures for managing system access. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required … quotes, 28 purchases totaling $81,857 lacked evidence of competition as required by the Town’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and remove and/or return devices that were not in service. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryCUNY Bulletin No. CU-383
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-383-international-brotherhood-teamsters-local-237-dues-andCity of Cohoes – Purchasing (2014M-192)
… of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… the Board provided adequate oversight of the District’s financial operations for the period January 1, 2014 through … total $132,950. Key Findings The Board has not adopted an investment policy, which is required by State General … account to complete, an annual audit of the District’s financial records. Key Recommendations Adopt an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… the District’s financial activities in the accounting system. Prepare and file the District’s Annual Update …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNiagara County – Golf Course Financial Operations (2015M-308)
… 1, 2014 through October 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an … to the point of sale system. Secure cash in a safe until it is deposited in a bank and ensure that cash receipts are …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Town of Clayton - Justice Court Time and Attendance (2017M-286)
… Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other … by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … Town’s response. … Town of Clayton Justice Court Time and Attendance 2017M286 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286