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Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Herkimer County Community College - Procurement (2019M-186)
… procedures and is not communicated to all College staff involved in the purchasing process. The purchasing … purchasing policies and procedures are distributed to all staff involved in the purchasing process. Ensure that College …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of District operations to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Connetquot Central School District - Financial Management (2019M-180)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets … balance based on historical data and known trends. Adopt a comprehensive reserve policy that communicates the purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of Grand Island - Information Technology (2019M-34)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Appendix B includes our comments on the issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overYork Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s … Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The … that the Treasurer provide an annual financial report to the members. The Board did not review or approve bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mCarle Place Union Free School District – Network User Account Controls (2022M-121)
… Audit Objective Determine whether Carle Place Union Free School District (District) officials established adequate … Determine whether Carle Place Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … State Comptroller DiNapoli today announced his office completed audits of the Burnt …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… download the table below as a Microsoft Excel file . SFS Account Title Description 60401 Principal – Fixed Rate Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Town of Pulteney – Financial Management and Information Technology (2012M-177)
… policies and procedures related to acceptable use, online banking, breach notification, or disaster recovery. … Adopt computer-related policies regarding acceptable use, online banking, information breach notification and disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andComptroller DiNapoli Releases School Audits
… officials appropriated fund balance as a funding source for the past three years in amounts that were unnecessary and … action by preparing a projection of year-end fund balance for the food service fund while also improving the overall … less than planned and the district’s total fund balance for the general fund increased $4.8 million. During the same …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Financial Data: What is the general schedule/cycle of data availability?
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityClifton-Fine Central School District – Financial Condition (2017M-297)
… and adequately managed the District's financial condition for the period July 1, 2014 through June 30, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Town of Taylor – Financial Management (2016M-391)
… 1, 2015 through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of … Town of Taylor Financial Management 2016M391 …
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)
… The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is … receipts, including procedures over recording, depositing and remitting cash receipts. Review and approve the contract with the vendor who processes …
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)
… Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has approximately 150 …
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)
… and meaningful audit of claims prior to approving them for payment. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationWorcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1