Search
Washingtonville Central School District – Financial Condition (2017M-129)
… Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. Background The Claryville … activities are not always recorded and reported as per the Company’s by-laws. Not all payments were approved by … before being made. Key Recommendations Provide monthly bank reconciliations, bank statements and canceled check …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Tully Central School District – Network Access Controls (2021M-138)
… account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… documented by both parties. Duplicate press-numbered receipts for the remittances received from the student … Ensure that all extra-classroom activity fund cash receipts are supported by appropriate documentation. Use pre-numbered receipts for all extra-classroom activity fund receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Town of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Court’s financial … The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town, which is … collections for those cases where defendants failed to appear in Court, and these outstanding tickets equate to …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… organization located in the Finger Lakes region of central New York, is authorized by SED to provide … to children with disabilities from three to five years of age. During the 2012-13 school year, Happiness House … reimbursement rates. Remind Happiness House officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1763
… outreach and escheatment of uncashed payroll checks for calendar year 2018. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2018. Background Abandoned Property Law §102 … outreach and escheatment of uncashed payroll checks for calendar year 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Director Heather Hitchens for necessity, propriety and compliance with State law and ESDC's internal contracting guidelines. The contract … Key Recommendations ESDC and the Council should work together to determine whether and to what extent funds were …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsSempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Southold Union Free School District - Leave Accruals (2018M-113)
… School District (District) officials implemented a system to accurately record employee benefits and usage. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Town of Barrington – Financial Management (2017M-103)
… for the period January 1, 2015 through April 10, 2017. Background The Town of Barrington is located in Yates … five-member Town Board. Budgeted appropriations for 2017 total approximately $1.6 million. Key Findings As of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… that it will be used by more than one agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and services procured by the New … and other authorized users (see Section 8.A - Centralized Contracts of this Chapter for information regarding OGS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsVillage of Cayuga Heights – Board Oversight (2014M-292)
… was to review the Board’s oversight of Village operations for the period June 1, 2013 through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of New Hartford – Procurement (2017M-149)
… of Audit The purpose of our audit was to determine whether Town officials used competitive methods when procuring goods … January 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Dolgeville Central School District – Fuel Monitoring (2023M-175)
… officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly … District officials adequately accounted for and monitored fuel usage …
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)
… complete report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital projects … financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital … Determine whether City of Fulton City officials appropriately maintained …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184