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Carle Place Union Free School District – Payroll (2016M-69)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over payroll for … Key Finding Although the payroll clerk performs procedures to double check her own work, the review process should … involve someone independently reviewing payroll prior to processing. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… The Board should develop and adopt policies and procedures for fundraising activities. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… pdf] Audit Objective Determine whether financial activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The bylaws provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mOffice for People With Developmental Disabilities Fuel Card
… York Developmental Disabilities State Operations Office Me …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
Mamaroneck Union Free School District ExtraClassroom Activities 2018M95
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Specifically: The Director did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other designated official did not review … an abstract of invoices and checks to be signed by the Principal. Review cancelled check images to ensure only …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Plainville Fire District – Board Oversight (2021M-91)
… operations and exceeded its authority by passing a resolution that allowed the District Treasurer (Treasurer) to … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund … Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Village of Solvay – Financial Management (2023M-49)
… Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. Take … nearly $1.2 million. Develop long-term written financial or capital plans. Key Recommendations Address the electric …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… whether the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of … whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialCarmel Central School District - Extra-Classroom Activities (2018M-45)
… [read complete report - pdf] Audit Objective Determine whether … totaling $89,165. For two collections totaling $5,144, sales tax totaling $431 was not set aside for remittance to … for all receipts and disbursements. Ensure applicable sales tax is collected and remitted to the State. Update and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Town of Ballston - Water Fund Financial Operations (2023M-60)
… accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an inventory or …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Rhinecliff Fire District – Board Oversight (2024M-154)
… were performed. Conduct an annual audit of the Secretary- Treasurer’s (Treasurer) records. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Reporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersRockville Centre Union Free School District – Information Technology (2023M-140)
… resources and data management state that personal use is prohibited. As a result, the likelihood that a user’s … compromise data confidentiality, integrity or availability is increased. Fifteen network users (41 percent) did not have … on District computers at greater risk of misuse or loss is increased. Key Recommendations Monitor network users’ …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Consumer Affairs is responsible for the registration and licensing of plumbing, electrical and home improvement …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Resources for Local Officials
… and Bulletins Accounting and Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsControls Over Cash Advance Accounts
… Education Department (SED) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts