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Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… Wayne Highlands NRT rates that were less than the New York State Education Department (SED)’s maximum allowable NRT rates and actual Board of Cooperative Educational Services (BOCES) costs by a total of $1.29 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… Corporation (Corporation) officials awarded projects in accordance with established guidelines and ensured … Key Findings Corporation officials awarded projects in accordance with established guidelines, but once funds … loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not receive project status reports …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of Lyndon – Town Clerk’s Collections (2021M-117)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49 percent …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117City of Salamanca - Collections (2023M-131)
… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The … could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly … precluded us from determining whether deposits were made in a timely manner. 34 entries totaling approximately $50,000 …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… employees received proper wages and overtime payments in accordance with contract terms and if leave was properly … $9,100 occurred with manual leave accrual entries. In addition, five employees had 21 time sheets lacking proper … record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… indicated they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mWest Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Town of Gorham – Procurement (2024M-7)
… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and … Ensure credit card purchases are supported and made in accordance with Town policies. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7City of Yonkers - Budget Review (B19-6-5)
… for police overtime and bond anticipation note (BAN) and revenue anticipation note (RAN) interest could be … it to an appropriate level. Review the estimate for BAN and RAN interest and amend as necessary. Perform a …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Town of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The Town of Orange is located in Schuyler County. Key Findings Our …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of East Hampton - Budget Review (B20-7-10)
… 2021 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10City of Yonkers – Budget Review (B20-6-4)
… deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4City of Long Beach – Budget Review (B20-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … or resolve recommendations from our budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Village of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2020-21 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2City of Troy – Budget Review (B19-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of East Hampton - Budget Review (B19-7-10)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10City of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background … revenue and expenditure projections in the Citys proposed budget for the 2020 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11