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Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) … The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followOpinion 98-1
… a public authority for transportation of Medicaid clients) GENERAL MUNICIPAL LAW, §§99-r, 103; SOCIAL SERVICE LAW, §365-a: Pursuant to General Municipal Law, §99-r, a county, by direct negotiation … bidding, pursuant to the authority set forth in General Municipal Law, §99-r. For purposes of this opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Town of East Greenbush – Justice Court Operations (2016M-60)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … January 1, 2014 through June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a … The purpose of our audit was to examine the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Examination of Island Peer Review Organization
… Office pursuant to Section 365-l of the Social Services Law. IPRO entered into subcontractor agreements with five …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… are safeguarded and officials procured goodsservices as per the policy and statutes …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Portville Central School District - Financial Management (2018M-245)
… annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled … combined balances of approximately $1.6 million as of June 30, 2018 were not being used as intended and were overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Akron Central School District - Financial Management (2018M-195)
… debt reserve funds. Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and … officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Seaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … Board of Fire Commissioners. The operating budget for 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of Lake Luzerne – Procurement (2022M-95)
… three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Pleasantville Union Free School District – Claims Auditing (2022M-136)
… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s … adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and … The claims auditor did not determine if claims: Were for valid District purchases Were billed correctly Complied …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Fishers Island Waste Management District -- Purchasing (2015M-292)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. … The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, … Board of Commissioners. Budgeted appropriations for 2015 total $610,540. Key Findings The District’s …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Jericho Water District – Water Use Charges (2013M-395)
… water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. … governs the District. The District’s total revenue for the 2012 fiscal year was approximately $9.5 million, … real property taxes. Key Findings We found that, except for minor discrepancies that we discussed with District …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Marathon – Claims Audit Process (2022M-124)
… Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Huntington Union Free School District – Online Banking (2022M-178)
audit school huntington online banking
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Scarsdale Union Free School District – Overtime (2022M-105)
… including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime payments could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Clifton Park – Information Technology (2020M-162)
… IT resources. Although the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s responsibilities. Specifically, officials did not: … Establish a comprehensive IT policy or monitor employee Internet use. Implement comprehensive procedures for …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Village of Arkport - Information Technology (2019M-203)
… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … adequately safeguarded Village information technology IT assets …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Hounsfield - Claims Auditing (2019M-215)
… advance payment of claims so that only claims allowed by law are paid prior to Board audit. Ensure that Town personnel …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Tri-Valley Central School District - Financial Management (2020M-17)
… the surplus fund balance in the general fund in accordance with the law. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated that they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17