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Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Campbell-Savona Central School District, located in Steuben County, issued debt totaling $3,250,000 to … deficit obligations are outstanding. Key Findings Based on our review, individual significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… [ read complete report - pdf ] Audit Objective Determine whether the City of … process for overseeing Project activities that included daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Mount Pleasant – Financial Condition (2013M-303)
… 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 … The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general town wide fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Village of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized access, use and loss. Key Findings Village officials did not ensure … Determine whether Village of Islandia Village officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Geneva Housing Authority – Cash Receipts (2015M-160)
… housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 million. Key Findings Cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Village of Head of the Harbor – Justice Court Operations (2020M-110)
… Deposit slips, credit card settlement reports, copies of checks and money orders and bank statements were missing. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Sidney Central School District - Financial Management (2019M-243)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … $381,484 and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its statutory … tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… incorrectly setup in the billing and collection software. Customer bills were not accurately prepared. As a result, the … underbilled by $4,758 and overbilled by $235. Delinquent customer accounts were not always assessed penalties in … Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the Village lost revenue …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Cincinnatus Central School District – Procurement (2021M-111)
… School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive … School District District officials sought competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Industrial Development Agency (CIDA) properly approved and monitored projects. Key Findings The Board did not … by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s annual report was … all active projects to determine whether job creation and/or retention goals are being met. Post required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… and recommendations. Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… School purposes. Execute detailed written agreements with all service providers and ensure agreements are monitored for …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34New York Mills Union Free School District – Procurement (2020M-79)
… corrective action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… comprehensive policies and procedures for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water and sewer charges. Town officials did not establish an adequate system … over billing, collecting and enforcing of water and sewer charges. Establish a comprehensive transfer station cash …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Clerk’s office for the period of January 1, 2012 through November 1, 2013. Background The Town of Hornellsville is …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Submitting a DRO – Divorce and Your Benefits
… Law and Rules Section 2105. NYSLRS also requires proof of divorce, such as a copy of the parties’ judgment of divorce. Submit the DRO and a copy of the judgment of divorce to: NYSLRS Matrimonial Bureau 110 State Street Mail …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5