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Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. … their projected goals. The Agency does not have a process for taking action when businesses fail to make PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… The Board has not taken sufficient action to initiate new projects and encourage the creation or expansion of new business, significantly affecting CIDA’s viability. Specifically, CIDA has undertaken no new projects since 2012 and the Board has not actively …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … and job information provided when businesses apply for financial assistance. Agency officials have not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityTown of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … General Municipal Law. The IDA is governed by a Board of nine members who are appointed by the County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectVillage of Candor – Fund Balance (2017M-148)
… a population of approximately 850. The Village is governed by an elected five-member Village Board. Budgeted … are $173,075. Key Findings Although fund balance declined by $117,000 (35 percent) in 2016-17, the balance as of May …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Chautauqua Utility District – Banking (2017M-121)
… accounts to determine the nature and source of the excess money held in these accounts. … Chautauqua Utility District …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental … collections were adequately supported, recorded in the accounting records and deposited timely and intact, and …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Greece Public Library – Information Technology (2017M-130)
… County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. … in the Town of Wilton. The Authority’s recorded revenue for water and sewer charges were approximately $2.1 million …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority … corporation established in 1949, providing water supply to approximately 550,000 customers across Western New York. …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Unified Court System Bulletin No. UCS-79
… Court Employees Association, Inc. and in Bargaining Unit DR, represented by Court Officers Benevolent Association of … the attributes for these codes to include Bargaining Unit DR. Agency Actions Agencies must access the General Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the … transportation State aid for new bus acquisitions and to determine whether extra-classroom activity funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims process for the period July … reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who audited all claims. The … invoices and receiving reports were not always attached to claims. Key Recommendations Ensure that the entire Board …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Blasdell – Purchasing (2017M-195)
… with the Village’s purchasing policy and applicable laws for the period June 1, 2015 through August 1, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $2.4 million. … The purchasing policy contains inconsistent requirements for quotes and does not address professional services or …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials … balance increased to almost $2.26 million or 17 percent of the ensuing year’s budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mHousing Preferences for Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Housing Preferences for … (NYC HPD). We specifically found two housing companies in Manhattan (Hamilton House and Clinton Towers) filled …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followState Agencies Bulletin No. 698
… revised Next of Kin Affidavit form, AC 934-P (Rev. 10/06), for payroll transactions. Affected Employees Beneficiaries of … NOTE: OSC will accept only this new revised form for all payroll transactions. Agency Actions Agencies must … of the new form. Agencies must specify the AC 934-P form for payroll transactions. Attachment AC 934-P Next of Kin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payroll