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Village of Webster – Audit Follow Up (2012M-110-F)
… in October 2012. Background The Village of Webster is located in the Town of Webster in Monroe County and has approximately 5,400 residents. The Village is governed by a Board of Trustees which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… upon designation by the Mayor. For the fiscal year ended May 31, 2014, the Authority generated revenues totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose … of a Mayor and four Trustees. Budgeted appropriations for 2018-19 totaled approximately $4 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fVillage of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices … 1, 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Town of Fishkill – Audit Follow-Up (2013M-188-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25 2015, in … were not implemented. … The purpose of our review was to assess the Towns progress as of March 25 2015 in …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fUniondale Public Library – Procurement (2015M-126)
… Purpose of Audit The purpose of our audit was to assess the Library’s controls over procurement for the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Schenectady Municipal Housing Authority – Payroll (2014M-223)
… payroll process for the period April 1, 2013 through May 31, 2014. Background The Schenectady Municipal Housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… cash receipts for the period July 1, 2012 through May 31, 2014. Background The Bethlehem Public Library is …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Town of Allegany – Financial Management (2015M-103)
… through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a population of approximately 8,000. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… The Sherburne-Earlville Central School District is located in 11 towns in Chenango and Madison Counties. The District, which … ensuing year’s appropriations. Key Recommendation Develop a plan to reduce the amount of available fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Pelham Union Free School District – Reserve Funds (2015M-366)
… approximately $67 million. Key Finding The retirement contribution reserve fund balance increased by more than $2.2 … Ensure that the excess funds in the retirement contribution reserve account are used to fund operations in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… Key Finding The Board and District officials retained excessive levels of fund balance above the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures for the period July 1, 2014 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Waterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District officials performed proper criminal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksCUNY Bulletin No. CU-127
… calendar year. Questions Questions regarding this bulletin may be directed to the University Manager of Payroll Systems …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-127-calendar-year-2002-processing-deduction-codes-443-cunyArdsley Union Free School District – Reserve Funds (2015M-348)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … identifying the leave balances for employees entitled to a payout at retirement included employees who were not … Key Recommendation The Board should only include payouts to eligible employees when determining the amount to fund the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member elected Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Menands Union Free School District – Payroll (2015M-268)
… in this report. … Menands Union Free School District Payroll 2015M268 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Chenango Valley Central School District – Capital Project Management (2016M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s management of an ongoing project …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016m