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Circle of Friends – Compliance With the Reimbursable Cost Manual

… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, SED … its CFR were properly calculated, adequately documented, and allowable according to the RCM. We did note $604 in …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manual

Controls and Accountability of Court, Trust and Bail Funds

… Finance also could not demonstrate that it applied the full, correct amount of interest to the Court and Trust …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-funds

Assessment and Collection of Selected Fees and Penalties (Follow-Up)

… because its analysis of the bill indicates it would result in a negative financial impact its Division of Safety … Deparment of Labor: Oversight of Revenue Contracts (2009-S-16) Deparment of Labor: Oversight of Revenue Contracts …

https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-follow

Division of Housing and Community Renewal Bulletin No. DH-8

… (DC37 Personal Lines-OCA). Affected Employees Employees in Bargaining Unit 67 are now eligible for this deduction Effective Date Checks dated October 22, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-represented

Village of New York Mills – Justice Court (S9-14-4)

… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Trustees, governs the Village and is responsible for overseeing the Court’s general management and financial … operations. The Justice Court’s budgeted appropriations for 2013 were $43,284. The Village had one Justice, Robert …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4

Reporting on Foreclosure of Real Property Funds – Kings County

… To determine whether referees are properly reporting and accounting for foreclosure funds in Kings County. Our … of Court Administration is responsible for directing and overseeing the administrative operations of all courts in … respective county's Supreme Court. It receives, indexes, and files all Supreme Court documents and miscellaneous …

https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-county

Town of Western - Supervisor’s Records and Reports (2022M-184)

… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)

… payments made by the Town of Roxbury (Town) officials to certain not-for-profit organizations were appropriate … Findings We reviewed the 25 payments Town officials made to not-for-profit organizations, totaling $33,760. Officials … legal counsel in connection with each proposed payment to ensure that it does not violate Article VIII, Section 1 of …

https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177

Village of Oyster Bay Cove – Claims Audit (2022M-114)

… (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment. … did not ensure that claims were adequately supported, for appropriate Village purposes and audited before payment. … $775,633 and found that although these claims were for legitimate Village purposes, none of the claims were …

https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114

Town of Ephratah – Accounting Records and Reports (2022M-138)

… [read complete report – pdf] Audit Objective Determine whether the … of Ephratah (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. … maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

Town of Seneca Falls – Audit Follow Up (2018M-144-F)

audit follow up town seneca falls

https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-f

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total … any highway equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Town of Putnam – Accounting Records and Reports (2022M-188)

… Supervisor’s records. As of May 31, 2022, the 2019 through 2021 annual update documents (AUDs) were not filed with the …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188

Village of South Glens Falls – Audit Follow-Up (2014M-102-F)

… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in …

https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-f

Town of Danby – Claims Processing and Procurement (2022M-127)

… are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not … operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Town of Groton – Highway Department Asset Accountability (2022M-117)

… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … approval for all disposals or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

… purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 through August 31, 2015. … BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41.4 …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m