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Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… [read complete report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ (BOCES) software management … March 4, 2015. Background The Monroe 2-Orleans Board of Cooperative Educational Services maintains a main campus in … licensing requirements. … Monroe 2Orleans Board of Cooperative Educational Services Software Management 2015M56 …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been designated to pay debt. District officials improperly restricted funds … the debt reserve and, if appropriate, transfer these funds to a special revenue fund. Consult with legal counsel on the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile device environment … through August 22, 2013. Background The Frontier Central School District is located in the Towns of Hamburg and Eden …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesOverview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for … continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures … a computer virus. Since no computer system can be expected to operate perfectly at all times, unplanned service …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) … policy. Invest available funds throughout the audit period in an authorized cooperative municipal investment fund … flow forecasts and ensure available funds are invested in legally permissible investments to maximize interest …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementHolland Patent Central School District – Fuel Inventory (2023M-141)
… to fuel buses. This reduces accountability and increases the risk that fuel could be stolen or misused without … fuel inventory records and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, … Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely manner …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board … of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls over information technology for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCUNY Bulletin No. CU-375
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented by the Service Employees International Union (SEIU), Local 246, … (Code 267 ) and Agency Shop Fee (Code 293 ) from $31.00 to $34.00. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-375-service-employees-international-union-seiu-local-246-duesCUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to notify agencies of an … automatically increase the current dues amount of $50.19 to $60.46. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorMWBE Waivers Granted
… agencies must report waivers of compliance with MWBE State contract goals. Waivers may be granted to offerors and … in accordance to the requirements set forth under the contract. Below are the Office of the NYS Comptroller's … October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedCancellation Confirmation
… reservation, please contact the hotel directly to cancel. For questions, contact [email protected] . … test …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of … annual record of funds received and paid out. Checks were not countersigned and payments were not properly approved. … for all collections from ECA advisors. Ensure all checks have two signatures and payments are approved by all parties …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m