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Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
HewlettWoodmere Union Free School District Financial Condition 2016M402
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… to examine the claims audit process for the period July 1, 2014 through April 30, 2016. Background The Norwood-Norfolk … Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing 2015M365
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… officials maintained a complete and accurate inventory of information technology (IT) equipment. Key Findings … would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive written … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTown of Plymouth – Employee Benefits (2023M-176)
… leave or properly pay separation payments. As a result, of the 14 employees we reviewed, officials overpaid 11 employees … paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … calculated, supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… the Town of Lysander in Onondaga County and the Town of Butler in Wayne County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the … 390 students in cooperation with the Jewish Board of Family and Children Services, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overStamford Central School District – Fund Balances (2016M-106)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 20, 2016. … were significantly overfunded. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner than benefits District residents. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… for the period July 1, 2009 through September 25, 2015. Background The Randolph Academy Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mClymer Central School District – Payroll (2023M-168)
Determine whether Clymer Central School District District employee compensation payments were accurate approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Village of Malverne – Procurement (2017M-16)
… Village officials did not enforce the procurement policy requirement for documented verbal or written quotes before … that all employees comply with the procurement policy requirement for the use of requisitions/POs prior to ordering … the procurement process comply with the procurement policy requirement for the use of verbal and written quotes. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Clarendon Fire Company – Financial Activities (2023M-50)
… were not reported to the Board, as required. Credit card payments, totaling $24,552, were not properly supported, … recorded, or reported. The Treasurer paid credit card bills late . As a result, the Company incurred late … event and hall rental activity and ensure credit card charges are supported by itemized receipts and invoices, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49DiNapoli: Tax Cap Set at 2% in 2024
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, … of the higher costs facing these localities. The tax cap, which first applied to local governments and school … a provision that allows municipalities to override the tax cap. Chart Allowable Tax Levy Growth Factors for Local …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… Board of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did … Board reduced its transparency of financial operations, and the public did not have an opportunity to exercise its … plan that includes the use of capital reserve funds and their funding goals. Clearly identify the source of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Upper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Determine whether the GilboaConesville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Islandia – Procurement (2021M-203)
… report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to … policy. Village officials purchased: $1 million of goods and services from 18 vendors and 10 professional … interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval when …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203