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Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the … The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, … for the 2013-14 fiscal year totaled approximately $20 million. Key Findings District officials have generally …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Town of Stephentown – Records and Reports (2012M-209)
… affairs. The Town’s budgeted expenditures for 2012 are approximately $1.4 million. Key Findings The Town does … Recommendations Ensure that the Town’s accounting records are complete, accurate, and maintained in a timely manner. … any differences disclosed by the reconciliation process are promptly identified and resolved. File the Town’s annual …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209City of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in Wyoming County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Copiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … present to supervise the imprinting of their signatures on the payroll checks. Key Recommendations Amend the … policy to require the Treasurer to sign all checks in compliance with Education Law. The Treasurer and any other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Greenport Union Free School District – Financial Condition (2014M-203)
… Board of Education. The District operates one school with approximately 645 students. Budgeted general fund … unexpended surplus fund balance is in compliance with statutory limits and develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… did not reconcile recreation fees collected by a vendor with cash receipts records. Key Recommendations Adopt written … remitting cash receipts. Review and approve the contract with the vendor who processes Department registration fees …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. … cards during our audit period, and the credit limits on the individual cards ranged from $1,000 to $20,000. Not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. The Town purchased an engine for a highway department vehicle from the Highway Superintendent, which …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Hebron – Fiscal Oversight (2015M-59)
… January 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately … that checks are signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by … Town officers and employees who receive or disburse money on behalf of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress Monitoring System. The … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Unified Court System Bulletin No. UCS-79
… Purpose To notify agencies of the change in attributes for Deduction Codes 353 and 399 , … To notify agencies of the change in attributes for Deduction Codes 353 and 399 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaHancock Fire Department - Financial Operations (2018M-236)
… are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken … images and invoices. Department officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially … IT policies and procedures. Village officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… professional services and quote thresholds. Comply with District policies by ensuring professional service … from a sole source vendor. District officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalBrasher Falls Central School District – Financial Condition (2019M-158)
… the Board and District officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… oversight of non-payroll disbursements. Key Findings Online payments totaling $65,456 initiated by business office … Develop policies and procedures for banking activities and online purchases. Ensure that all disbursements are audited … maintains custody of her signature stamp and that bank account signature cards comply with Library policy. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126