Search
Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform … the Mayor and five mayoral appointees. Its purpose is to promote, develop, encourage and assist in acquiring, … Key Recommendations Establish uniform criteria to be used when approving projects. Complete or verify cost …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Great Bend Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Champion. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six schools … Glen Cove City School District Portable Electronic Devices and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictVillage of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight … June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a … Village of Nelsonville Financial Operations 2012M242 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is … proper controls and oversight are in place, especially when one person performs all aspects of a financial function. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Divorce – Forest Rangers Plan
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to … ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not …
https://www.osc.ny.gov/retirement/publications/1864/divorceDivorce – En-Con Police Officers Plan
… Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain options. The …
https://www.osc.ny.gov/retirement/publications/1822/divorceDivorce – Regional State Park Police Plan
… Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain options. The …
https://www.osc.ny.gov/retirement/publications/1867/divorceAfton Central School District – Fund Balance Management (2023M-18)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board … Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Goshen Central School District – Financial Condition (2017M-46)
Goshen Central School District Financial Condition 2017M46
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, District … were in compliance with the 4 percent statutory limit, when in fact, they were not. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Pomona – Financial Condition (2015M-272)
… examine the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementIndian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mVillage of Mexico – Financial Management (2023M-170)
… not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund … and expenditures when developing the budgets. As a result, revenues were underestimated by a total of $439,767 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed … Determine whether the Silver Creek Central School District District Board of Education Board and District officials properly managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Village of Canaseraga – Claims Audit (2023M-48)
… 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not … approximately $4,400 were not mathematically accurate when paid. Board members did not know what their claims audit …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… [read complete report – pdf] Audit Objective Determine whether Persistence Preparatory Academy Charter School (School) credit card charges were properly approved, … audit charter school persistence preparatory …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Lockport – Justice Court (2018M-36)
… totaling over $54,000 that were more than six years old. The Justices did not ensure that all tickets were …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Moravia Central School District – Cafeteria Operations (2016M-4)
… 925 students, is governed by an elected seven-member Board of Education. Budgeted school lunch appropriations for … contributed to the cost of producing a meal exceeding the price charged. District officials did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4