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2016 - 2017 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the … Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also includes data previously …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-report2015 - 2016 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the … Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also includes data previously …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-reportMenands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District employees’ wages and … Union Free School District is located in the Village of Menands in Albany County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Brasher Falls Central School District – Payroll (2016M-57)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Purpose of Audit The purpose of our audit was to determine if the District established … effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Purpose of Audit The purpose of our audit was to examine the central business office’s … September 8, 2015. Background The Sullivan County Board of Cooperative Educational Services (BOCES) is an association … Sullivan County Board of Cooperative Educational Services Central Business Office …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeVillage of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices … 1, 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. … Village of Waverly Financial Condition 2014M137 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Newfield Central School District - Information Technology (2019M-181)
… Key Findings District officials did not develop procedures for managing, limiting and monitoring user accounts and … records and provided IT security awareness training for District employees. In addition, sensitive IT control … as they are no longer needed. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Burnt … (Saratoga County) District officials properly accounted for employee leave accruals and made accurate separation … Auditors did not find any errors or other exceptions with the calculation of wages and salaries for employees. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Genesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement … and adhere to the policy. Perform a thorough audit of purchasing card activity to determine if County policies …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when … review of annual reports of all localities within a class is completed, LGSA compiles financial tables for each class. … become available. Generally, the village financial table is available first (in late Fall) with county, city, and town …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period … was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementClifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Hancock Fire Department - Financial Operations (2018M-236)
… The Treasurer did not keep adequate documentation for 55 disbursements totaling $38,500. Key Recommendations … are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken … delinquent payments. The Board should require more support for collections, such as tickets or receipts. The finance …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, … officials did not review the entries in the computer program unless the points earned as indicated on the reports … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Taylor – Financial Management (2016M-391)
… purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the … The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is … by an elected Town Board composed of the Supervisor and four Board members. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… Purpose of Audit The purpose of our audit was to review the Department’s cash receipts for … 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT and the … 6, 2016. Background The Putnam/Northern Westchester Board of Cooperative Educational Services consists of 18 component … PutnamNorthern Westchester Board of Cooperative Educational Services Information Technology …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information