Search
Housing Preferences for Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… district. Budgeted appropriations for the 2015-16 fiscal year totaled $261,308. Key Findings The Board did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionTown of Middleburgh – Claims Audit Process (2023M-56)
… vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Belfast Central School District – Reserve Funds (2021M-135)
… report - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education … Determine whether the Belfast Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Quaker Street Fire District – Board Oversight (2021M-96)
… Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement … Additionally, the Board did not provide adequate oversight to ensure the required AUDs were filed timely. The Board: Did … all fuel card charges are sufficiently supported prior to payment. Ensure that AUDs are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Oneida Public Library District – Cash Disbursements (2015M-20)
Oneida Public Library District Cash Disbursements 2015M20
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Village of Monticello – Records and Reports (2020M-104)
… timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-472020 Financial Condition Report – 2020 Financial Condition Report
… pandemic. As always, we need to think not only about the immediate challenges, daunting as they are, but the …
https://www.osc.ny.gov/reports/finance/2020-fcrTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… approval from OSC for establishing capital project reserve funds and exceeded the Board-authorized amount when funding … the completed capital project and transfer the remaining funds back to the appropriate operating fund. Ensure that reserve funds are approved by OSC when the reserves are established. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Newfane Central School District – Financial Management (2020M-88)
… funds improperly restricted to surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Brant – Justice Court (2014M-180)
… Audit The purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through … The Board did not conduct an annual audit of the Court’s records, as required. Key Recommendations Prepare monthly … case files. Provide for an annual audits of the Justices’ records. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Liverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Victor Central School District - Financial Management (2019M-62)
… fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance … the amount of fund balance and reserves that will be used to fund operations. Develop a plan to continue reducing the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62North Salem Central School District – Time and Attendance (2016M-209)
… July 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Oil Spill Fund
… Hotline. Oil Spill Damage Claims If you are the victim of someone else’s oil spill, you may file a damage claim … certified mail. Other Information Annual Financial Report of the Fund Financial History of the Fund …
https://www.osc.ny.gov/about/oil-spill-fundDiNapoli Announces State Contract and Payment Actions for August 2014
… species partnerships. New York State Assembly $121,000 to Hogan Lovells US LLP for legal services in pending sexual …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014