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Town of Brandon - Financial Condition (2019M-239)
… Determine whether Town officials effectively managed the Town’s financial condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Little Flower Union Free School District – Tuition (2015M-233)
… The purpose of our audit was to review tuition billing and collection procedures for the period July 1, 2014 through … specific payment terms with all home school districts and counties. Continue efforts to collect all past-due …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Village of Ellicottville – Procurement (2016M-426)
… Village of Ellicottville is located in Cattaraugus County and has a population of approximately 375. The Village is … purchases exceeding the bid limits as required by statute and the procurement policy. Consider revising the procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … most of the financial duties without oversight and does not ensure that reported balances are accurate. Annual financial reports have not been filed since 2008. The Board did not perform, or …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32NYC Schools Underreporting Bullying and Harassment
… The city’s Department of Education can and should do more to protect students.” “Fixing complex issues like … to improve it, relying on analysis of the data recorded to do so. Accurate and transparent reporting — or communication … discrimination, depression, and suicide. The DOE must do better to protect students from bullying and to train …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 2001-14
… CONFLICTS OF INTEREST -- Contracts (intermunicipal agreement does not constitute "contract" within the meaning … or employee not deemed to have interest in intermunicipal agreement) MUNICIPAL COOPERATION -- Conflicts of Interest … by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Bovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly … The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash disbursements process for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Half Hollow Hills Community Library - Fund Balance (2018M-127)
… balance. Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… settled in accordance with contractual provisions. BOCES does not have a policy to charge districts interest on late …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesIncorporated Village of Garden City – Check Signing (2021M-39)
… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Rushford - Procurement (2020M-43)
… [read complete report - pdf] Audit Objective Determine whether goods and services were … totaling $56,000 did not have the required request for proposals (RFP) and/or the required number of quotes prior to being …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Suffern Central School District - Financial Condition (2019M-145)
… $13.4 million based on past settlement rates. The District does not have a comprehensive multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Binghamton City School District – Information Technology (2019M-147)
… (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Westchester Library System – Procurement (2015M-199)
… Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January 1, 2014 … through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Village of Sagaponack – Claims Processing (2017M-124)
… fiscal year totaled $850,659. Key Findings The Board does not review each claim to determine if the claims are …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Colchester – Financial Condition (2016M-376)
… Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key … fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Your Membership Tier – Special 20- and 25-Year Plans
… January 8, 2010, and did not elect to be covered by Article 22 (that is, did not opt into Tier 5), can be covered by either Article 11 or Article 14 benefits, depending on their retirement plan election. …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tier