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Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background … IRS since 2008. The Treasurer does not maintain critical accounting records, such as cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… on to the network more than nine years ago. Pocatella Fire District – Audit Follow-Up (Orange County) This follow-up … pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsTown of Stafford – Capital Projects (2024M-17)
… of Stafford (Town) Town Board (Board) properly authorized and monitored capital project activity. Key Findings The … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … (Supervisor) did not: Maintain adequate capital project accounting records or prepare monthly itemized capital …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Opinion 2001-10
… (necessity of vendor certification) TOWN BOARD -- Powers and Duties (authority to require certification or … a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law … that the service was actually rendered or the supplies or equipment actually delivered. Finally, section 118(1) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background The Southwestern Central School District is located in the Towns of Busti, Ellicott …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Archived Publications
… 2017. Access to these materials is being maintained for historical reference purposes only. Fiscal Stress … - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress … Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 to …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … Of the 57 counties outside of NYC, 24 (42 percent) do not have a dedicated shelter facility. OTDA has assigned …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through … The School’s current charter was issued in November 2009, and oversight of operations is provided by a five-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Holley Central School District - Procurement (2019M-7)
… complete report - pdf] Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key Findings The written procurement policy was … officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7XVI.3.E The Reporting Entity – XVI. Financial Reporting
… by various State agencies, whose activities are accounted for in numerous funds. Such agencies are logically part of … transactions are accounted for in separate, independent accounting and reporting systems and are generally known as … Corporation Albany Convention Center Authority Capital District Transportation Authority Central New York Regional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityWheatland-Chili Central School District – Network Access Controls (2023M-7)
… Audit Objective Determine whether Wheatland-Chili Central School District (District) officials ensured network access controls … IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7South Orangetown Central School District – Claims Processing (2016M-104)
… of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2014 through January 13, 2016. Background The South Orangetown Central School District is located in the Town of Orangetown in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016. Background The Guilderland Central School District is located in the Towns of Guilderland, Knox, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Opinion 96-17
… conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college … college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may pay the expenses of volunteer firefighters … of commissioners determines it to be a "bonafide training school"; (2) may a fire district, pursuant to section 72-g, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Rye Neck Union Free School District – Information Technology (2016M-280)
… The objective of our audit was to determine whether the District adequately safeguarded sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Buffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfOneonta City School District – Payroll (2017M-202)
… of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, 2017. Background The Oneonta City School District is located in the City of Oneonta, Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Sandy Creek Central School District – Reserve Management (2023M-43)
… Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education (Board) and District … fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Harrison Central School District - Financial Condition (2018M-260)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted budgets with reasonable estimates. … Adopt annual budgets that contain reasonable estimates for appropriations based on historical and/or other known …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260