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City of Long Beach – Budget Review (B7-16-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … The proposed budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, $4.4 million for …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of … was partially implemented. … The purpose of our review was to assess the Villages progress as of April 2022 in …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fCincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Spackenkill Union Free School District – Professional Services (2021M-89)
… taxpayers have little assurance that procurements are made in the most prudent and economical manner. District … Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Village of Endicott – Disbursements (2021M-124)
… Bank reconciliations were not performed correctly or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we … controls. Complete bank reconciliations accurately and in a timely manner. Properly audit all claims. Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and … 31, 2016. We extended our review of Court operations back to August 1, 2013 and forward through November 30, 2016. … totaling $3,435 were collected and deposited but payments to the Clerk-Treasurer and reported to the Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Selkirk Fire District – Procurement of Professional Services (2021M-55)
… not provide documentation that they used other methods to assess the accountability, reliability, responsibility, … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … Determine whether Selkirk …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55ROA Result Calculator – Reporting Elected and Appointed Officials
Elected and Appointed Officials How to calculate a Record of Activities result and days worked to report to NYSLRS
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. … Specifically, the law requires certain information to be filed with the Office of the Attorney General, the … Department Delegated Account System (SEDDAS) . If you have been selected as the representative for your school …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Buffalo United Charter School - Financial Management (2018M-197)
… The Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), which is … and control of the School’s finances. The Board did not have control over School funds or how they are used. Key … changes in the terms of the management agreement with NHA to gain more control over the School’s finances. Continue to …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… purposes, competitively procured and audited prior to payment. Key Findings While the District’s non-payroll … supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not … The Board did not ensure competition was sought prior to approving purchases, and it did not develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Lyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132South Otselic Fire District – Financial Activities (2022M-169)
… they could have ensured reporting requirements were in place. Key Recommendations File the required delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Hounsfield - Claims Auditing (2019M-215)
… reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the … prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Mayfield - Town Clerk (2016M-29)
… 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The … Budgeted appropriations for 2015 totaled approximately $1.9 million. Key Findings The Clerk did not record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringLaurens Fire District – Financial Activities (2021M-43)
… of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the District’s 2017 through 2019 annual reports were between 122 and 852 days late. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… a nonresident student and should have been billed tuition. In addition, some student records contained insufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69