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Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Village of Argyle – Water Billing and Collections (2023M-148)
… – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… UAW and the big three automakers. “With the announcement of a tentative agreement at General Motors, the end of an historic strike by the United Auto Workers will come to … for coming to terms that will secure the futures of autoworkers and set the stage for growth, innovation and …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeCarle Place Union Free School District – Network User Account Controls (2022M-121)
… accounts. As a result, the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to finding sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… Contract number and an agency certification on all copies of the signature pages. The purpose of the certification is to ensure agencies attach the … contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… Audit Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate … Determine whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… officials adequately safeguarded information technology (IT) assets. Key Findings District officials did not establish adequate controls over IT assets. The Board did not: Develop comprehensive IT policies or procedures. Enter into a written service level … officials adequately safeguarded information technology IT assets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyWeedsport Central School District – Payroll (2021M-179)
… documentation. The payroll clerk was not provided with supporting documentation for an administrator’s employment agreement. The … Recommendations Provide adequate supporting documentation for payroll processing. Assign personnel and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43State Comptroller DiNapoli Releases School District Audits
… access and/or loss. Officials did not monitor compliance with the district’s acceptable use policy. Officials also did … properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not audit … payment as required. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online … Town of Johnsburg Management Oversight and Online Banking 2013M6 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Rushville - Board Oversight and Information Technology (2018M-118)
… of claims. Ensure investments were made in compliance with New York State General Municipal Law (GML). 1 As a … incurred a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key … and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Fredonia Central School District - Financial Management (2018M-33)
… in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations (GFO), … must properly configure POs, including selecting the unit of measure that is in accordance with the contract or most … Online agencies should evaluate the appropriateness of the populated date based on the contract and expectations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-orders