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Town of Knox – Town Clerk (2020M-72)
… Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit … and reports as required. Key Recommendations Deposit all collections timely and remit collections accurately, …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board … Include realistic estimates of revenues and appropriations based on historical trends or other known factors. Comply … adopted budget was realistic and structurally balanced based on historical or known trends …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningSchuyler Lake Fire District – Financial Activities (2022M-191)
… complete report – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established controls over … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Seneca Falls Central School District – Procurement (2021M-201)
… process to procure goods and services to achieve the optimal use of District resources. Key Findings District officials did … process to procure goods and services to achieve the optimal use of District resources. 21 of 40 purchases (53 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201City of Lackawanna – Network Management and Internal Controls (2021M-215)
… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented … to initiate corrective action. … Determine whether City of Lackawanna City officials properly implemented information …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Albany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … and necessary software was installed on computers and mobile devices. We found unnecessary software on 60 computers …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… complete report - pdf ] Audit Objective Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) established adequate controls … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls or provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mHuntington Union Free School District – Online Banking (2022M-178)
… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Understanding the Audit Process
… during audit, and you’re welcome to contact our management team at anytime. Final Audits Are Public Documents Final …
https://www.osc.ny.gov/local-government/audits/understanding-audit-processRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… 11) Members If you retire with an outstanding loan, the annuity portion of your retirement benefit will be … pay off your loan once you retire. The amount of your annuity reduction will be based on your age, your loan …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanUpper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Plainville Fire District – Board Oversight (2021M-91)
… financial operations and exceeded its authority by passing a resolution that allowed the District Treasurer (Treasurer) … Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were … as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 and found …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… [read complete report – pdf] Audit Objective Determine whether the Village … ensure any Village officials reviewed and certified all payroll payments to provide assurance employees received …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Norfolk Fire District – Board Oversight (2022M-109)
… complete report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109State Agencies Bulletin No. 1669
… from federal withholding as well as a new Locked Query for payroll officers that lists all employees who claimed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Frankfort – Justice Court Operations (2022M-16)
… monthly bank reconciliations and accountabilities. As a result, former Justice Madia had a shortage of $3,593 that … were generally deposited intact, former Justice Madia’s and Justice Bellino’s receipts totaling $24,366 were not … agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Rockville Centre Union Free School District – Information Technology (2023M-140)
… (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP). Key … District officials did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mContact the Division of Local Government and School Accountability
… [pdf] Binghamton Regional Office State Office Building, Room 1702, 44 Hawley Street, Binghamton, NY 13901-4417 Tel … Counties Hauppauge Regional Office NYS Office Building, Room 3A10, 250 Veterans Memorial Highway, Hauppauge, NY … Counties Syracuse Regional Office State Office Building, Room 409, 333 East Washington Street, Syracuse, NY 13202-1428 …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityLGAC - Archive of Prior Meetings
… Advisor Rule Letter Prior Meetings Archive There were public meetings of the Finance Committee and Board of … Notice Board of Directors Meeting Notice Agenda There were public meetings of the Finance Committee and Board of … Notice Board of Directors Meeting Notice Agenda There were public meetings of the Audit Committee and Board of Directors …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetings