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Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… when approving projects. The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of taxable …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… that CIDA’s annual report was accurate before submitting it to State oversight agencies. Key Recommendations Approve …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … adequate procedures to review and verify that all data in the annual report is accurate and complete. IDA officials … Appendix C includes our comment on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate … public work projects that exceed the bidding thresholds in accordance with GML. Review project proposals before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andMental Health Training Component of the New York SAVE Act (2022-MS-1)
… , Crown Point Central School District [pdf] , Dover Union Free School District [pdf] , Eden Central School … [pdf] , Goshen Central School District [pdf] , Greenport Union Free School District [pdf] , Harborfields Central … , Malone Central School District [pdf] , Port Washington Union Free School District [pdf] , Rye Neck Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… manage a comprehensive investment program. During the 12-month audit period, BOCES held $7.4 million in money market … of a comprehensive investment program – legality, safety, liquidity and yield – when investing available …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… of Education (Board) and officials properly paid part-time temporary employees (PTEs). Key Findings The Board and … audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Fund) that offered higher interest rates. Prepare monthly cash flow forecasts or ensure interest rate quotes were … written investment program procedures. Prepare monthly cash flow forecasts and ensure available funds are invested … audit onondaga cortland madison BOCES cash management …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… report – pdf] Audit Objective Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services … Determine whether Greater Southern Tier GST Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Objective Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials … properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts … Determine whether FranklinEssexHamilton Board of Cooperative Educational Services BOCES officials properly …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… by the CBA. Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… that all service and performance reports required by contract were provided by the agencies. Department managers … by their contracts and retain documentation of the contract requirements. Implement formal procedures to monitor … meeting contractual performance measures. Actively monitor contract expiration dates so there is sufficient time to …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s … January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… than 40 percent of the quarterly reports as required by contract. The Department does not have evidence that proper contract monitoring is occurring. Documentation did not … Orange County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately … source from 2014 through 2016, the more than $1 million in total appropriated fund balance went unused. The Board did … flow analysis. While certain water operations are tracked in the Town’s accounting software, separate fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… paid and to determine whether cash receipts from the Community Activity Center were properly accounted for during … expenditures totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key … processing. City officials need to improve controls over Community Activity Center cash receipts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
Village of New Paltz Internal Controls Over Building Department Operations 2017M201
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201