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Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, … Establish written policies and procedures, consistent with the terms and conditions of the inter-municipal water …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Unified Court System Bulletin No. UCS-294
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year at one salary; or The prorated statutory salary based on the number of calendar days served in the calendar year … at one salary; or The composite statutory salary based on the number of calendar days served at each statutory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtElwood Union Free School District – Electronic Transfers (2014M-133)
… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to … present accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Bedford Central School District - Information Technology (2018M-164)
… access to ensure District users cannot control all phases of a transaction. Review and adjust the web filtering …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Police Property Room Inventory (2014-MS-4)
… of property until its disposition is a critical element of police work. The failure to safeguard property can affect the … that were outdated and need updating. Property is not properly safeguarded, resulting in 293 items missing from …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of Fayetteville – Information Technology Policies (2017M-47)
… safeguard electronic data and computer resources for the period June 1, 2015 through December 31, 2016. … Board of Trustees. General fund budgeted appropriations for 2016-17 totaled approximately $5.9 million. Key Findings … not adopt information technology policies and procedures for individual access rights, disaster recovery and password …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. Background …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Lake Placid Central School District – Claims Auditing (2016M-84)
… auditor’s audit and approval of the corresponding claims. Not all claims were audited and approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84South Country Central School District – Procurement (2013M-91)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled $114.9 million, funded … real property taxes and State aid. Actual expenditures for the 2011-12 fiscal year totaled $105.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Village of Silver Springs – Water Accountability and Billing (2015M-139)
… The Village, which has a population of approximately 780, is governed by an elected four-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248McLean Fire District - Financial Operations (2017M-296)
… [read complete report - pdf] Audit Objective Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The Board … stock. District officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Gloversville Public Library – Claims Processing (2014M-81)
… of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims processing for the … Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the … School District. The Library received its charter as a school district public library from the State Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Central Valley School District - Separation Payments (2018M-153)
… totaling $516,017 made to eligible employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Cortland County – Public Water Supplies (2016M-318)
… 15 towns and three villages. Key Finding Officials did not issue notices of violations (NOV) to PWS in three of 13 … to comply with regulations. Furthermore, sanitarians did not consistently document that they performed analytical … addition, violations identified in completed surveys were not always reported to NYS DOH, officials did not provide …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial … $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current employees’ vacation …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Board of Education and has approximately 300 students and 70 employees. Operating expenditures for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Galway Central School District - Fund Balance Management (2017M-267)
… Audit Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of … Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267