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Garden City Union Free School District – IT Asset Management (2023M-161)
… and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… Recommendations Retain sufficient supporting documentation to substantiate the appropriateness and need or purpose of … generally agreed with our recommendations and plan to implement corrective action. … Determine whether Buffalo …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Internal Control
… Certification of Internal Controls over Payments Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework that … (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDutchess County – Contract Monitoring (2023M-142)
… compliance with contract guidelines. Monitor the contract to ensure that the agreed-upon contract amount is not … agreed with our findings and indicated that they plan to initiate corrective action. … Determine whether Dutchess …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Village of Earlville – Collections (2024M-128)
… (46 percent) totaling $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) requires …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Comptroller and file future AUDs in a timely manner. … Clark Mills Fire District Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 2013 through September 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Odessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71East Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsPride 2022
… prominent LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely …
https://www.osc.ny.gov/pride-2022Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) … documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsLe Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. … Determine whether the Le Roy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… and prepared and signed his compensation checks without a Board member or Department official confirming the payment … action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m