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City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Procedures for the collection and payment of delinquent taxes are not in compliance with the Law. City officials did …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… budget transfers to be made with late or no approval. The payroll clerk, School Business Manager and two employees of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationGlen Aubrey Fire Company – Board Oversight (2022M-139)
… and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease … there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … and approve financial transactions on a regular basis and have them audited annually. Charge the appropriate service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Galway Central School District - Fund Balance Management (2017M-267)
… if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund … compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267King Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process for the period … School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a … policy does not provide appropriate guidance as to when written or verbal price quotes should be obtained and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215State Authority Codes
… A State Authority Code is a five digit number that uniquely identifies a State authority. This code is assigned by OSC. Each State authority that will submit … it for this purpose. A list of State Authority Codes is provided. Codes have not yet been established for …
https://www.osc.ny.gov/public-authorities/state-authority-codesAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… students to Amerimed Kids and pays for its services using rates established by SED. The rates are based on the financial information Amerimed Kids …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualVillage of Margaretville - Fiscal Management (2018M-78)
… Key Findings Village of Margaretville (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Village of Elmira Heights – Claims Auditing (2024M-44)
… Law Section 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, the Board did not perform a … to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Multiple Dwelling Property Inspections (2018-MS-1)
… not always performed, as required. Overall, 59 percent of the PM inspections and 51 percent of the FS inspections were not performed. White Plains, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… all employees. Disable or remove unnecessary user accounts in a timely manner. Sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyMount Morris Central School District – Financial Condition (2014M-328)
… the implementation of the approved budget plan. The business administrator and external auditor moved $160,544 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Subway Wait Assessment
… Platform Time, the average time that customers wait at a station beyond their scheduled wait time; Additional Train … OP did not include key subway stations such as Penn Station, 59th Street-Columbus Circle, and 14th Street. These …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and … State Agriculture and Markets Law. The duties of billing, cash collecting and recordkeeping are not segregated nor are …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or … Develop or approve operating budgets or ensure proper accounting or financial records were prepared or maintained. … not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of Butler – Highway Asset Accountability (2024M-115)
… and account for Department assets. As a result, there is an increased risk that Department assets could be lost, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115