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Holland Central School District – Financial Management (2015M-58)
… a comprehensive policy for establishing and using reserve funds. Properly establish existing reserves requiring such …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … that all cash receipts are turned over to the Treasurer for deposit. Update the bylaws to formalize the agreement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialGreat Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its fuel … accountability and there were no written procedures to provide guidance to employees. Officials did not investigate variances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … which is governed by an appointed five-member Board of Directors, was established by the State Legislature to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 through … 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, 2013 through … Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialBrighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Travel Advisories
View Travel Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/travel-advisoryOperational Advisories
View Operational Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/operational-advisoryCairo-Durham Central School District – Information Technology (2017M-246)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly safeguarded … were not adequate. Users accessed websites unrelated to business activities, and web filters were not adequate. … the District’s IT policies. Require District employees to attend cybersecurity and awareness training, monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were … by a student treasurer and District officials were unable to provide adequate support for what appear to be legitimate disbursements amounting to $6,746. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69XII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s … Transaction Preparation: Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. … ID for a specific account, use the “Find an Existing Value” function in the Statewide Financial System (SFS) to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountJustice Court Fund: Electronic Filing Common Errors
… exceeded $250.00. Please consult the Adjustment and Refund section of the JCF Handbook or contact our office for … to report the adjustment. Or, you may instead submit a refund request to our office. "The check must be sent to the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-electronic-filing-common-errorsHartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections … were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Rensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s … officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The Board did not receive adequate or sufficient information to effectively perform its fiscal oversight responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286South Country Central School District – Procurement (2013M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over procurement for the period July 1, 2011, to … Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Ballston Area Recreation Commission – Board Oversight (2015M-269)
… examine oversight of the Commission’s financial operations for the period January 1, 2012 through April 30, 2015. … by the Commission’s voting membership. Expenditures for 2014 totaled approximately $136,000. Key Findings The Director did not maintain complete records to account for the fees collected from each program. The Director did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the … requirements of this policy or require District officials to properly document compliance when they sought competition. … Recommendations Review and revise its procurement policy to include clear language addressing the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Unified Court System Bulletin No. UCS-54
… of 0402 to reflect the capping. Agency Reporting Refer to Payroll Bulletin UCS-52 for additional agency information … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain OSCs actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-54-withholding-april-1-2002-increases-certain-unrepresentedLaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 through … from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127