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Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… [read complete report - pdf] Audit Objective Determine if Company officials ensured financial activity was properly … of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our recommendations and … Determine if Company officials ensured financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Otselic Valley Central School District – Capital Project (2015M-263)
… County Towns of Otselic, Lincklaen, Pitcher, Nelson, Lebanon, Georgetown, Pharsalia, Smyrna, Plymouth and Eaton. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Remsen Central School District – Fund Balance and Reserves (2015M-306)
… is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Elmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded … for the 2016-17 fiscal year totaled approximately $33.5 million. Key Findings The District does not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Oriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87XIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… Starting January 1, 2019, moving expense reimbursements will be processed through PayServ. Agencies will no longer … Starting January 1 2019 moving expense reimbursements will be processed through PayServ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsCrown Point Central School District - Claims Auditing (2018M-76)
… Crown Point Central School District Claims Auditing 2018M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Schroon Lake Central School District - Claims Auditing (2019M-97)
… before payment. Key Findings Checks were printed before the claims auditor audited and approved the claims. Claims totaling $172,760 for 35 check … disbursements and 50 non-check disbursements made during the audit period were not audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage … excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a … $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … Reporting Abandoned Property Videos and Resources explanation and guidance on reporting procedures …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesCity of Niagara Falls – Financial Condition (2017M-170)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City Council, composed of five elected members, has …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Randolph Central School District – Financial Management (2014M-20)
Randolph Central School District Financial Management 2014M20
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Beaver Dams Volunteer Fire Company Inc Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ (BOCES) …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… payments generally may be made without going through the routine claims auditing process. Generally these payments … approved through some other authorization process or are the result of statutory requirements, existing contractual … or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditFayetteville-Manlius Central School District – Professional Services (2020M-115)
… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay … (FTE) employees by agency since 2014. About the Dashboard FTEs reflect the total of salaried and hourly employees that are active or on leave with pay during a representative pay …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardVillage of Old Westbury – Justice Court (2017M-64)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2015 … Justice and two appointed Acting Justices who preside over Court operations. Key Findings The Justices did not perform … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Ausable Valley Central School District - Claims Auditing (2018M-190)
… and approved the claims. Claims totaling $27,888 for 15 check disbursements made during the audit period were not … and approved before payment. During the audit period, 45 debit card transactions totaling $24,405 were not audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Bellmore Union Free School District – Payroll (2023M-129)
… [read complete report – pdf] Audit Objective Determine whether Bellmore … increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129