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North 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-209Town 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-p7-23-23Rockland 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-b23-6-8Village 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-b17-6-8Ulster 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-ordersNorth 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-equipmentBethlehem Central School District – In-School Internet Connectivity S9-22-1
… look at the surrounding community’s Internet connectivity. No recommendations resulted from this audit. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Town of Putnam Valley – Purchasing (2013M-193)
… itemized invoices. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Village of Suffern – Budget Review (B22-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law … reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit established by … be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Village of Islandia – Procurement (2021M-203)
… methods. $68,087 through 42 credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, as …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Three Village Central School District – Financial Operations (2021M-141)
… than the accounts payable department. Therefore, there was no segregation of duties. Key Recommendations Adhere to the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… self-reported job performance. As a result, the Board has no assurance the reported job performance information is …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringBrighton Memorial Library – Board Oversight (2015M-116)
… 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, … which received its charter from the State in 1951, is governed by a five-member Board of Trustees appointed by …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… November 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… were not maintained in the financial accounting software. No budget-to-actual reports were prepared to monitor the …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town 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-20