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Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. Background The Chautauqua County Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andJefferson County – Court and Trust Funds (2022-C&T-6)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Falconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds … funding source for capital projects without voter approval is misleading and continues to further diminish the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… bank statements or bank reconciliations, the Board cannot verify if it is approving all claims for payment. In … approved. Review the Treasurer’s bank reconciliations to verify that all disbursements are proper District charges and to verify the District’s cash balances. File the delinquent AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Uniondale Fire District Firehouse Hall Rentals and Questionable Board Practices 2013M244 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardScio Central School District – Payroll (2017M-10)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Potsdam Central School District – Payroll (2016M-161)
… Background The Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, Potsdam and Stockholm in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Wynantskill Union Free School District – Payroll (2016M-66)
… The District, which operates one school with approximately 350 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66South Orangetown Central School District – Claims Processing (2016M-104)
… The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Oceanside Union Free School District – Professional Services (2016M-281)
… through April 19, 2016. Background The Oceanside Union Free School District is located in the Town of Hempstead in … Oceanside Union Free School District Professional Services 2016M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Sachem Public Library – Claims Processing (2016M-327)
… district public library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… goals. CCIDA officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeTown of Moriah - Cash Management (2019M-169)
… invested available funds in a financial institution with higher available interest rates, revenue would have … interest earnings. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of Berne – Procurement (2014M-147)
… February 28, 2014. Background The Town of Berne is located in Albany County and has a population of approximately 2,800. … update the policies annually. Tested purchases were made in compliance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Contract #C001191 – Leadership Development Program for OSC
… as it becomes available, will be available for download through the following links: Draft Contract , in PDF Attachment B (Fee Schedule and Deliverables) Responses to … Note: documents will be posted in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, …
https://www.osc.ny.gov/procurement/contract-c001191Etna Volunteer Fire Department - Procurement (2019M-48)
… for the procurement of goods and services. Adopt a code of ethics to set forth standards of conduct in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Town of Queensbury - Information Technology (2018M-224)
… use policy, or developed a formal disaster recovery plan. In addition, sensitive IT control weaknesses were … Key Recommendations Implement strong access controls, in part, by removing or disabling unnecessary local user …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Town of Ossian – Tax Collector (2016M-364)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 … The purpose of our audit was to verify the accuracy of the Towns tax collection for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Northeast Central School District - Payroll (2018M-140)
… Northeast Central School District Payroll 2018M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140West Valley Central School District - Financial Management (2018M-7)
… not adequately address funding levels which has resulted in reserves being overfunded and not being used. Key … reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7