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Village of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether the Board … a monthly Treasurer’s packet including accurate budget-to-actual reports, bank statements and bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Walden Fire District No. 2 – Purchasing (2017M-204)
… was to determine whether the Board ensured that goods and services were procured in accordance with the District’s procurement policy for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Green Island Power Authority – Electric Billing and Collection (2015M-137)
… 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a five-member Board of Trustees who are …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137XII.10 Overview – XII. Expenditures
… Units with guidance on special circumstances related to expenditures, such as: Lapsing and year-end procedures for … and qualifications Monitoring moving services Reporting the theft, loss or misuse of State assets Guide to Financial Operations REV. 12/30/2019 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… network user account controls to help maintain continuity of business office operations and prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsRed Hook Central School District – Follow Up (2007M-66-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fScio Central School District – Payroll (2017M-10)
… Allegany County. The District, which operates one school with approximately 320 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Tioga Central School District – Financial Condition (2015M-168)
… Establish structurally balanced budgets with tax levies that equal the difference between recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The District, … procedures for handling cash receipts. … Long Beach City School District Controls Over Cash Receipts 2016M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Batavia …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryFairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing our … County. The City is governed by the Mayor and the City Council, who are responsible for the legislative affairs of …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fVillage of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of September …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fThurston Fire District – Financial Activity (2016M-430)
… was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Fire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurately recorded for the period July 1, 2014 through August 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… August 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff … recommendations in this report. … Briarcliff Manor Union Free School District Budgeting Practices 2014M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313