Search
Extra-Classroom Activity (2015-MR-5)
… following school districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the period January 1, … Key Finding The Board adequately audits claims prior to payment and ensures the claims are supported by adequate … The purpose of our audit was to review the claims audit process for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Central Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for … Central Valley School District Claims Audit 2015M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… This audit report is no longer available . Subsequent to completing our audit, we determined that the Authority’s … the audit period ended over four years ago, we decided not to update and reissue the report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mAlexander Central School District – Financial Condition (2015M-227)
… our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. … Board of Education. General fund appropriations for the 2015-16 fiscal year total $17 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Columbia County – Procurement (2017M-249)
… General Municipal Law and the County’s procurement policy for the period January 1, 2016 through July 17, 2017. … and five Hudson City Supervisors. Budgeted appropriations for 2017 totaled approximately $142.4 million. Noteworthy … the bidding requirements of GML and includes procedures for procuring goods and services that GML does not require to …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Town of Seneca Falls - Financial Management (2018M-266)
… oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Skaneateles Central School District - Online Banking (2019M-2)
… Key Findings Officials adequately segregated the duties of employees responsible for online banking transactions and … online transfers will be authorized and processed. None of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2XII.1 Expenditures Overview – XII. Expenditures
… purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure … purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… the New York City Conflicts of Interest Board. The case is the latest joint investigation under the Operation … order to provide accountability by public servants and to help ensure that no prohibited conflicts exist between the … is a serious crime,” Attorney General Schneiderman said. “My office’s partnership with the Comptroller is designed to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heTown of Knox – Town Clerk (2020M-72)
… Determine whether the Town Clerk Clerk recorded deposited disbursed and reported all …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background … is governed by a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Fort Ann – Financial Condition (2014M-197)
… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Hadley-Luzerne Central School District - Financial Management (2018M-103)
… of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess … limitations. District officials did not prepare and submit a plan for reserves annually and reserves were … fund balance in the general fund. Review reserves to determine if amounts are necessary and reasonable and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Brunswick – Justice Court (2017M-285)
… bail account balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key … monthly bank reconciliations. Discontinue the use of a signature stamp. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear plans for the … officials appropriately used the machinery capital reserve to replace equipment as planned. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Dunham Public Library – Claims Processing (2015M-15)
… the Library’s claims auditing process for the period October 1, 2013 through September 30, 2014. Background The Dunham Public Library is a school district public library, located in the Village of … of Trustees, each of whom is elected by Whitesboro Central School District voters. Appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … that were not needed. The Board transferred funds to the District’s reserves without calculations or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32