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Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background … State, distinct and separate from the Town of Westford and Otsego County in which it is located. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Lincoln Fire District – Financial Activities (2012M-228)
… capital reserve totaling $227,122. The Secretary-Treasurer does not maintain accounting records for each reserve fund as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Livonia, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… controls over the procurement of professional services for the period January 1, 2011 to July 31, 2012. Background … governs the District. The District’s total expenditures for the 2011 fiscal year were approximately $3.5 million. Key … period. District officials did not solicit competition for the services provided by any of the five professionals, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236City of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Background The District is a district corporation of the State, distinct and separate from the Town of Plattekill, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… disaster. We also found ITS did not comply with certain State cybersecurity policies and did not establish adequate …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followCity of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … 10 years. Key Recommendations For the 2016-17 fiscal year, address the potential budget funding gap by finding an …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Real Estate Portfolio
… bus and rail services in Niagara and Erie counties. Public Authorities Law Section 2896 requires each public authority … and report annually on all property held. It also requires authorities to transfer or dispose of unneeded excess …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioSelected Aspects of Discretionary Spending
… thresholds for each. In addition, the policies should state what type of supporting documentation and formal …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… occur and remain undetected and uncorrected. The Village does not have policies and procedures in place to safeguard …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Albany City School District – Separation Payments and Information Technology (2012M-251)
… and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. … Board members, governs the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We … to cash receipt and disbursement functions. Account for the discrepancies identified in permit fee revenues. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… at facilities with larger inventories or histories of poor survey results. Our audit also identified facilities that did … Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… The Board does not audit claims and has not designated a claims auditor to perform this function. Instead, the Executive Director audits the claims, … cumulative service fees to the Authority. While RDC made a payment of $221,442 to the Authority on September 14, 2011, …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… 35,000. The City is governed by its Charter and State laws. The City Council, which consists of five members, …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
City of Middletown Selected Financial Operations and Information Technology 2013M56
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56