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Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Purpose of Audit The purpose of our audit was to determine if the District had … Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsGreenwich Central School District – Claims Auditing (2016M-37)
… September 30, 2015. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, … Greenwich Central School District Claims Auditing 2016M37 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Mastic Beach Fire District – Cash Disbursements (2017M-38)
… were properly processed for the period January 1, 2015 through September 30, 2016. Background The Mastic Beach … does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … weaknesses to officials, and also determined: The District’s use of two central network management tools for over 10 … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationCortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over … Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which … check images, and adequate documentation of the President’s approval for disbursements was not always kept. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialGarden City Union Free School District – Overtime (2016M-382)
… period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town … Garden City Union Free School District Overtime 2016M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Travel/Conference Claim Requirements – Travel and Conference Expense Management
… Once an employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner … and other elected officers. The required documentation for travel claims/vouchers generally should include: A copy of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsRamapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… As such, it was not always clear when he was acting on behalf of the ACIDA or the County. Furthermore, the job … involving the purchase of land and installation of a water line. The Board failed to use appropriate evaluation …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalArdsley Union Free School District – Reserve Funds (2015M-348)
… The Ardsley Union Free School District is located in the Village of Ardsley in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, … adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… is one of 58 such districts in the State, is governed by a five-member Board of Directors. Expenditures for the …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… of employees’ FSA and DCAP accounts, as required by the written services agreement. Annually reconcile FSA and … to ensure the proper use of forfeited funds returned by the administrator. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planColumbia County – Procurement (2017M-249)
… period January 1, 2016 through July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town … Columbia County Procurement 2017M249 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Morristown Central School District – Claims Audit Process (2016M-257)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period July 1, 2014 through … The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-2572023 - 2024 Procurement Stewardship Act Report
… to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also includes data previously reported in the … The 2023 report covers April 1, 2023 through March 31, 2024, and includes: Active Agency Contracts ( Excel ) ( PDF ) …
https://www.osc.ny.gov/state-agencies/contracts/2023-2024-procurement-stewardship-act-report2022 - 2023 Procurement Stewardship Act Report
… March 31, 2023, and includes: Active Agency Contracts ( Excel ) ( PDF ) OSC Reviewed Contracts ( Excel ) ( PDF ) Agency Purchases from Centralized Contracts ( Excel ) ( PDF ) BID Protest Determinations Annual Employment …
https://www.osc.ny.gov/state-agencies/contracts/2022-2023-procurement-stewardship-act-report2021 - 2022 Procurement Stewardship Act Report
… March 31, 2022, and includes: Active Agency Contracts ( Excel ) ( PDF ) OSC Reviewed Contracts ( Excel ) ( PDF ) Agency Purchases from Centralized Contracts ( Excel ) ( PDF ) BID Protest Determinations Annual Employment …
https://www.osc.ny.gov/state-agencies/contracts/2021-2022-procurement-stewardship-act-report2019 - 2020 Procurement Stewardship Act Report
… March 31, 2020, and includes: Active Agency Contracts ( Excel ) ( PDF ) OSC Reviewed Contracts ( Excel ) ( PDF ) Agency Purchases from Centralized Contracts ( Excel ) ( PDF ) BID Protest Determinations Annual Employment …
https://www.osc.ny.gov/state-agencies/contracts/2019-2020-procurement-stewardship-act-report