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Accounts Receivable Collection and Reporting
… The Authority’s mission is to advance innovative energy solutions in ways that improve New York's economy and environment by promoting energy efficiency and the use of renewable energy sources. These efforts are key to developing a less …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingSelected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, … real, substantial and continuing, and who control the day-to-day business decisions. These enterprises must also be authorized to do business in New York State and registered under the … To determine whether Department purchases from one vendor …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesSchool Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Middle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
Moriah Central School District Internal Controls Over Leave Accruals 2014M84
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Fayetteville-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 … Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mGarden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for … Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a 12-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls … Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Lakeland Central School District - Reserves Management (2019M-113)
… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Honeoye Central School District – Payroll (2015M-277)
… for the 2015-16 fiscal year total approximately $17.5 million. Key Finding District officials did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … and retain quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Hoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173