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Henry Johnson Charter School – Financial Operations (2014M-214)
… to be reasonable since the services being provided have no relationship to the number of students at the School. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Suffern – Budget Review (B17-6-8)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law … The proposed budget does not comply with the tax levy limit because it includes a tax levy of $10,897,667, which is $208,037 above the limits …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… incurred by the CPF. Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly … receipted, deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… incurred by the CPF. Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Suffolk Board of Cooperative Educational Services (BOCES) is an association of 18 component school districts. Combined, … students in the western area of Suffolk County. BOCES is governed by a seven-member Board of Education elected by … $160.4 million. Key Findings Although the Board is required to approve all budget transfers above $25,000, …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andNorth Salem Central School District – Time and Attendance (2016M-209)
… 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the … operates two schools with approximately 1,160 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… user accounts and disable user accounts when access is no longer needed. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… was not aware that they were approved and had no explanation for the difference in the amount received. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersRockland County – Budget Review (B23-6-8)
… the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… complete report – pdf] Audit Objective Determine whether North Collins Central School District (District) officials … audit north collins school information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentNorfolk Fire District – Board Oversight (2022M-109)
… were not adequately supported and/or the District had no authority to make the payments. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Village of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Caroline – Renewable Energy (2013M-325)
… September 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, which comprises the Town … reduced carbon dioxide emissions by 76,000 pounds, which is equivalent to annual greenhouse gas emissions from seven …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… the non-firefighting vehicles were purchased in mid-2015, no use was recorded for either vehicle in the vehicle use log …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bayport Fire District – Credit Card Use (2016M-394)
… July 31, 2016. Background The Bayport Fire District is a district corporation of the State, distinct and separate … and emergency services to approximately 8,900 residents, is governed by an elected five-member Board of Fire … totaled approximately $2.1 million. Key Findings There is no record of the Board adopting the District’s credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Orleans County – Court and Trust Funds (2014M-043)
… Court were generally up-to-date and complete, and we noted no material discrepancies. The Treasurer established adequate …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… a complete and accurate master list of businesses or update the inventory of devices. As a result, the … documentation to show the results of the Director’s investigation. Key Recommendations Perform required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… that we reviewed were not inspected as required. There was no system in place to maintain a complete and accurate master …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… and measuring devices or maintain complete inspection and investigation records as required by New York State … list of businesses with weighing and measuring devices or update the inventory of devices. In addition, the Department …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7