Search
Half Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Sempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the … of Directors provided adequate oversight of the Company’s financial activities for the period January 1, 2016 through … Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Chili Public Library – Board Oversight (2015M-130)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the period January 1, … The Chili Public Library is a municipal library located in the Town of Chili in Monroe County and provides services …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Operational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the address and telephone number in SFS. SFS has address and phone numbers associated with …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updatePalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Purpose of Audit The purpose of our audit was to examine the timeliness of the District’s transportation State aid submissions for the period July 1, … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mFonda-Fultonville Central School District – Payroll (2015M-118)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial operations for the … 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and leave accruals for the … The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January 1, … to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementAccounts Payable Advisory No. 50
… Operations (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsWalworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the period January 1, … Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to … The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedMassapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, … and Treasurer, governs the District. The District’s total revenue for the 2012 fiscal year was approximately …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Pearl River Union Free School District – Competitive Procurement (2015M-363)
… School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Morrisville-Eaton Central School District – Online Banking (2017M-98)
… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… Purpose of Audit The purpose of our audit was to determine if … of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An … for general oversight of Facility operations. The Facility’s 2016 budgeted appropriations totaled approximately $3.7 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation desk cash receipts for … 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with it its procurement policy and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax collection for the period … Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137