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Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. … five-member Board of Trustees. Operating expenditures for 2013 were approximately $2.9 million. Key Findings The … Review questionable travel payments and consider seeking reimbursement for any costs that were not actual and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… have signed the checks. However, the Committee Treasurer, a private citizen or a Board member signed them. Key Recommendations The Board … citizen’s group so that it does not appear the Town is fundraising. Ensure that the Supervisor signs all Town …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… corporation which offers assistance, including commercial loans and exemptions from certain taxes, to attract, retain … affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory authority. Key … with statutory requirements. Cease making commercial loans directly. … Village of Fairport Industrial Development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
Rombout Fire District Board Oversight of Financial Activities 2017M88
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling over $4.1 million were not … initiate corrective action. … Determine whether the Town of Owasco Town Town Assessor Assessor properly administered …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99City of Rome – Internal Controls Over Capital Projects (2012M-248)
… December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital … 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Division of Housing and Community Renewal Bulletin No. DH-112
… Purpose The purpose of this bulletin is to provide the Division of … the employee’s paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-112-2020-rrsu-over40-comp-time-ii-cash-outCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… [ read complete report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls … protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did … IT security awareness training, assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information contained in the network and …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyDivision of Housing and Community Renewal Bulletin No. DH-104
… the Division of Housing and Community Renewal instructions for processing the 2019 RRSU Over40 Comp Time II Cash Out. … The payment is calculated at the straight time rate based on the employee’s salary on the Effective Date. Agency Actions To pay the 2019 RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-104-2019-rrsu-over40-comp-time-ii-cash-outTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… did not provide the Board with accurate financial reports for managing financial condition. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58School of Professional Studies – Procurement Card and Travel Card Purchases
… of Professional Studies (CUNY SPS or SPS) was founded in 2003 to meet the educational needs of working adults, organizations, and employers. In April 2014, CUNY SPS offered 15 degrees (nine bachelor’s … The school’s enrollment has grown to over 2,200 students in the creditbearing programs and each year has more than …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… waste. Sites that pose a significant threat to public health and/or the environment require investigation, … billing process. Work internally and with Department of Health officials to identify and implement ways to include …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryWilliamson Central School District – Procurement of Professional Services (2016M-55)
… The Williamson Central School District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a … on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… our audit was to review the BOCES’ purchasing procedures for the period July 1, 2014 through September 30, 2015. … Services (BOCES) is an association of 22 component school districts in Columbia, Greene and Rensselaer Counties and one noncomponent district. The BOCES, whose component districts educate …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361West Genesee Central School District – Segregation of Duties (2016M-303)
… County. The District, which operates seven schools with approximately 4,630 students, is governed by an elected … recordkeeping and reconciliation are concentrated with one position, and there was no process in place for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303