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Village of Silver Springs – Water Accountability and Billing (2015M-139)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and production … approximately $678,000. Key Findings Village officials do not have written procedures for reconciling water produced by the Village’s system to the amount billed and could not account for 41 percent of …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Total Spending – 2021 Financial Condition Report
… See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past … 7.7 percent). State spending has been partially paid for by borrowing $30.2 billion since 2017, including $9.4 billion …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… Taxes are the largest source of State revenues followed by Federal grants and miscellaneous receipts. The revenue … major classes of revenues have been developed for use by all State agencies and public authorities that transact in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewLockport Public Library – Claims Processing (2015M-192)
… Education Department in 1893. The Library is governed by a three-member Board of Trustees, each of whom is appointed by the Lockport City School District’s Board of Education. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Town of Greenwich – Purchasing (2020M-135)
… the procurement policy and procedures were followed as part of the audit and approval of claims for payment. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s … by a 15-member Board of Trustees. The Library System’s budget for 2015 totals approximately $6.4 million. Key … policy to include provisions for purchases made for or on behalf of the member public libraries to ensure that staff …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the … period July 1, 2013 through June 30, 2015. Background The Cornwall Central School District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Corinth – Claims Auditing (2017M-102)
… claims were adequately supported and properly audited by the Board before payment for the period January 1, 2016 … a population of approximately 6,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Village of Suffern – Budget Review (B24-6-3)
… levy of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal … increase to no more than the tax levy limit as permitted by law unless the Village Board properly overrides the tax …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… to 15 components school districts. BOCES is governed by a seven-member Board of Education elected by the boards of the component districts. Capital budget …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyLyme Central School District – Financial Condition (2016M-383)
… one school with approximately 350 students, is governed by an elected seven-member Board of Education. Budgeted … Board overestimated appropriations for 2014-15 and 2015-16 by an average of $1 million. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… of 13 component school districts. BOCES is governed by a seven-member Board of Education elected by the boards of the component districts. General fund …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Utica Academy of Science Charter School – Purchasing (2015M-71)
… of the local school board. The School, which is governed by a seven-member Board of Trustees, was granted a provisional charter in November 2012 by the Board of Regents of the University of the State of New … $2.7 million. Key Finding School officials have generally made purchases after obtaining the necessary approvals and, …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Ellenville Central School District – Financial Condition (2015M-330)
… County. The District, which operates three schools with approximately 1,700 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Elmont Union Free School District – Financial Condition (2017M-82)
… in Nassau County. The District, which operates six schools with approximately 4,000 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Total Spending – 2023 Financial Condition Report
… See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past … 17.7 percent). State spending has been partially paid for by borrowing $31 billion since 2019, including $5.4 billion …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past … 12.1 percent). State spending has been partially paid for by borrowing $30.5 billion since 2018, including $3.4 billion …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingVillage of Canajoharie – Procurement (2015M-36)
… population of approximately 2,180. The Village is governed by an elected five-member Board of Trustees. Budgeted … works contracts in excess of the threshold established by policy or GML. Ensure that Village officials and employees …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is … The duties related to water district billing, collecting and recordkeeping were not adequately segregated. The Board … compensating controls to mitigate the risks associated with the lack of segregation of duties, including oversight …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Your Membership Tier – Special 20- and 25-Year Plans
… covered by Article 22 (that is, did not opt into Tier 5), can be covered by either Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tier