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Village of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village … which resulted in confirming POs (that is, a purchase order prepared after a purchase has been made). Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Town of Vestal – Capital Acquisitions (2013M-78)
… through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an elected five-member Town Board comprising … reserve funds. Ensure that the long-term capital planning is integrated into the budgetary process. … Town of Vestal …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Village of Quogue – Justice Court (2015M-18)
… five-member Board of Trustees. The Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The Court … bank reconciliations were performed incorrectly, and the Justice did not perform monthly accountability analyses. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Ellenville – Information Technology (2014M-278)
… through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is governed by an elected five-member Board of Trustees. … have not designated a financial software administrator who is independent of financial recordkeeping. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Baldwin Public Library – Payroll (2013M-335)
… of Audit The purpose of our audit was to determine if the Library had effective internal controls over payroll for the … July 1, 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau … payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, and they received only …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
Commack Union Free School District Financial Condition and Fuel Inventory 2015M90
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, … operates two schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The purpose of our audit was to determine if access to the District’s financial software was appropriately limited and … 6, 2014. Background The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… not properly segregated. No one internally reviewed the rent and additional charges posted to tenants’ accounts by … who is independent of the billing process reviews the rent and additional charges that are posted to tenants’ …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260X.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… October 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its population is approximately 950 residents. General fund appropriations …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town 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 … and the related security to be provided to the Town. Educate Town officials and employees about the adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Wading River Fire District – Gasoline Credit Cards (2017M-5)
… of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 through June … written policies and procedures for gasoline credit card use and monitoring. The credit card policy does not identify the number of cards to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Caroline – Renewable Energy (2013M-325)
… September 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, which comprises the Town … reduced carbon dioxide emissions by 76,000 pounds, which is equivalent to annual greenhouse gas emissions from seven …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Tier 6 Defined Contribution Plan Option
… 1, 2013 have the option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: … is at least $75,000. Employees who wish to choose the defined contribution plan must file an election during their …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, distinct and separate … the Town of Ballston, in Saratoga County. The District is governed by an elected five-member Board of Fire … point system and ensure that the District’s point system is consistent with statutory requirements. … Ballston Lake …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Otselic – Selected Financial Operations (2012M-220)
… – including maintaining accounting records and reports, collecting community development loans, preparing and collecting water billings, performing the cash receipt and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220