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Audit Committee Charter Guidance and Template
… review of significant findings. Report on suspected fraud, waste or abuse, or significant internal control findings and …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has … Financial Condition of New York State Regional OffTrack Betting Corporations …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… The Argyle Central School District (District) is located in several towns in Washington County. The District is … paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Niskayuna No. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… functions and information technology to properly account for and safeguard Town assets for the period January … to acceptable use, breach notification, or disaster recovery. Key Recommendations Adopt and implement … information breach notification policy and a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Kingsbury – Water Fees (2016M-400)
… The purpose of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. … by an elected five-member Town Board, which is responsible for overseeing Town operations, including establishing water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Consider imposing fees for probation supervision and drug screening. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in … BellmoreMerrick Central High School District Financial Condition 2016M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Morris – Fund Balance (2017M-58)
… by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or … both the general and water funds, the contingency budget line exceeded the maximum allowable amount each year by an …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Ballston - Water Fund Financial Operations (2023M-60)
… provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately relevied, … an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Harborfields Central School District – Information Technology Asset Management (2024M-9)
… inventoried and safeguarded. Complete, accurate and up-to-date inventory records help District officials ensure that … through their life cycle and replaced as necessary. As a result, when inventory records are incomplete and assets … For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetCity of Watervliet – Financial Condition (2017M-230)
… general fund budgets. The Council should ensure that the Director maintains accurate and timely financial records. The Director should provide the Council with quarterly budget …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Village of Suffern – Budget Review (B17-6-8)
… tax levy increase to no more than the tax levy limit as permitted by law, unless the Board properly approves …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Campbell-Savona Central School District – Budget Review (B2-16-6)
… Recommendations Consider decreasing real property taxes by using fund balance and reserve funds to finance operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6East Moriches Union Free School District -- Budget Review (B7-16-3)
… independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3City of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … adequate procedures over the claims processing function to ensure that claims are adequately documented and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mVillage of Green Island – Water Fund Financial Condition (2015M-237)
… the financial condition of the Village’s water fund for the period June 1, 2012 through May 31, 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … is governed by an elected seven-member Village Board. For the 2014-15 fiscal year, general fund budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Tompkins County Public Library – Financial Management (2015M-250)
Tompkins County Public Library Financial Management 2015M250
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250