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Rockland County – Budget Review (B23-6-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Village of Greene – Investment Program (2023M-112)
… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an … policy, as required by New York State General Municipal Law (GML) Section 39. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Marathon Joint Fire District – Investment Program (2023M-76)
… policy as required by New York State General Municipal Law Section 39 until the end of our audit period. The … solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76State Agencies Bulletin No. 1040
… Education, Jobs and Medicaid Assistance Act signed into law by the President of the United States in August 2010. The AEITC program will be terminated … identifying employees that are currently participating in the AEITC program. OSC will insert a row on the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcTown of Greenport – Town Clerk Operations (2017M-3)
… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately … make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide adequate … and State agencies in a timely manner as required by law. Periodically review the Clerk’s operations and conduct …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of Hempstead – Budgeting (2021M-169)
… totaling $69.1 million between nine and eleven months after the year end. Key Recommendations Present budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Boylston – Procurement (2021M-56)
… reviewed the policy was in 2012. The procurement policy does not require Town officials to use competitive methods to …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine … Review the tentative budget and use unexpended surplus funds in excess of the 4 percent limit to benefit taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Canastota Central School District - Financial Condition Management (2019M-174)
… encumbrances that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mCity of Long Beach - Financial Condition (2019M-133)
… from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … activities in accordance with General Municipal Law. Key Recommendations Correct the service credit records …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Beekman – Misappropriation of Cash Receipts (2015M-41)
The purpose of our audit was to evaluate internal controls over the Towns cash receipts for the period January 1 2013 through July 31 2014
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Village of Islandia – Procurement (2021M-203)
… of Islandia (Village) officials used a competitive process to procure goods and services. Key Findings When purchasing … preserve this documentation. Revise the procurement policy to provide a detailed method for procuring professional … familiar with and follow the requirements of GML relating to conflicts of interest. Village officials disagreed with …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Village of Dering Harbor – Board Oversight (2020M-29)
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … from $61,710 to $3,491. Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded … action. Appendix B contains our comment on an issue raised in the Village’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through September 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Overview – Legacy Reporting
… consultants working for you. (To determine whether someone is an employee or a contractor/consultant, please refer to … the report period. For example, the December report is due in our office by January 7; the January report is due in our office by February 7. Rev. 2/20 … NYSLRS …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewTown of Southold – Financial Operations (2014M-299)
… were approximately $47.9 million. Key Findings The Town does not have effective policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected … an annual audit of the Treasurer's records as required by law. Ensure that the Treasurer submits bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87