Search
County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanVillage of Nelliston - Payroll and Accounting Records (2018M-162)
Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162City of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Town of Hancock – Transfer Station Operations (2016M-255)
… station operations were self-sufficient for the period January 1, 2015 through December 31, 2015. Background The … but expended $57,100 for transfer station operations; as a result, Town of Hancock residents subsidized transfer station …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Roosevelt Fire District – Fire Station Project (2015M-163)
… Roosevelt Fire District is a district corporation of the state, distinct and separate from the Town of Hyde Park, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Bolton Central School District - Fund Balance Management (2018M-249)
… by more than $4.1 million or by almost 13 percent from 2015-16 through 2018-19. The unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Candor Fire District – Controls Over Financial Activities (2014M-268)
… a district corporation of the State, distinct and separate from the Town of Candor and Tioga County in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… a district corporation of the State, distinct and separate from the Town of Johnstown, and is located in Fulton County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCincinnatus Fire District – Financial Controls (2014M-49)
… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Effectively managed financial operations. Ensured that ambulance services were provided in accordance with … compensating controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Franklinville Joint Fire District – Claims Processing (2017M-141)
… a district corporation of the State, distinct and separate from the Town of Franklinville in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Contract Advisory No. 24
… Purchases , the Office of the State Comptroller (OSC) Bureau of Contracts (BOC), encourages State agencies to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesSouth Country Central School District – Information Technology Inventory (2017M-219)
… performed more frequently and investigate any differences from the District’s inventory records. … South Country …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryPine City Fire District No. 1 – Board Oversight (2017M-166)
… City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Southport in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Determine whether District officials effectively managed the District’s financial condition. Determine whether the central and student treasurers properly accounted for … and 11 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Student treasurers did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the correct amount of corresponding sales. Marina employees did not issue …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Bay Shore Fire District – Time and Attendance Records (2017M-264)
… a district corporation of the State, distinct and separate from the Town of Islip in Suffolk County and provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… adequate oversight of District financial operations for the period January 1, 2016 through July 31, 2017. … residents over 45 square miles. Budgeted appropriations for 2017 totaled $246,224. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262