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Oriskany 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-87East Bloomfield Central School District – Online Banking (2016M-14)
East Bloomfield Central School District Online Banking 2016M14
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… reserves as part of the budgeting process or as authorized by Board resolution and voter approval. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Vendor File Advisories
… View Vendor File Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisoryContract Advisories
… View Contracts Payable Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisoryAccounts Payable Advisories
… View Accounts Payable Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisoryPayroll Improvement Project Bulletin No. PIP-006
… job transactions, time entry, file transfers, queries, and auditing. Detailed information, including a schedule, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineState Agencies Bulletin No. 1882
… 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In … 2021 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Effective Dates Effective as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate … that responsibility. The following chart describes who is generally responsible for auditing claims in each type of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… million, funded primarily with real property taxes and State aid. Key Finding The District established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District … disbursements. Key Findings The Board established a policy for the activity fund, but is not adequate because it does …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomFishers Island Waste Management District -- Purchasing (2015M-292)
… The District, which is a district corporation of the State and is distinct and separate from the Town, is governed … for purchases. District officials did not always use vendors who provided the best price and did not provide … requirements. Document the reason for awarding a purchase contract to a vendor who does not submit the lowest bid or …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether the Board and School … The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal … Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company … There are no controls in place requiring the Board’s review and approval of claims prior to payment. The audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Holland Central School District – Financial Management (2015M-58)
… 3, 2015. Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, … Towns of Java and Sheldon in Wyoming County. The District is governed by the Board of Education, which is composed of seven elected members. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialBrighton Central School District – Procurement (2022M-205)
… Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively … of competitively bidding these contracts, officials used vendors that were granted awards from group purchasing … competitive bidding to help ensure the District awards the contract in a manner consistent with District policies, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Great Neck Union Free School District – Fuel (2016M-82)
… Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written procedures … did not investigate variances identified on the fuel inventory reconciliations. District officials did not perform …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … which is governed by an appointed five-member Board of Directors, was established by the State Legislature to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329