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Village of Nassau – Budgeting (2018M-3)
… 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of approximately … a plan for the use of excess unrestricted fund balance in the general fund in a manner that benefits Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… Purpose of Audit The purpose of our audit was to determine whether Business Office … The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Wyoming County – Selected Financial Activities (2015M-94)
… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94South Country Central School District – Information Technology Inventory (2017M-219)
… The South Country Central School District is located in the Town of Brookhaven in Suffolk County. The District is governed by a seven-member … purchased items reviewed, totaling $109,031, were listed in the District’s inventory records as of June 30, 2017. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryVoorheesville Central School District – Extra-Classroom Activities (2017M-181)
… students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mYorktown Central School District – Procurement and Claims Processing (2017M-177)
… the District procured goods and services in accordance with law and District policy and to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mRemsenburg-Speonk Union Free School District – Procurement (2017M-211)
… the District procured goods and services in accordance with it its procurement policy and applicable statutes for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… $36,079. Eight collections for prom tickets totaling $360 and three collections for yearbook sales totaling $165 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mCity of Geneva – Financial Management (2015M-105)
… the City officials’ financial management for the period January 1, 2012 through March 31, 2015. Background The City …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Factors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… ended March 31, 2022 was 506,084. Higher Salaries Employer rates are billed as a percentage of covered payroll. Higher …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentCity of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of … were carried forward and appropriately reclassified in accordance with the applicable collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … District officials are not properly monitoring overtime to ensure that the District is only incurring necessary … hours for video room coverage, which may have been able to be incorporated into other employees’ regular workdays. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Mineola Union Free School District – Competitive Quotations (2015M-313)
… The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … requirements. Ensure that adequate actions have been taken in soliciting competition, or applicable contracts are used, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Milford Central School District – Financial Condition (2016M-87)
… Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates one school … Findings District officials did not maintain fund balance in accordance with statutory requirements. Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87North Babylon Union Free School District – Financial Condition (2016M-32)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services … the procurement policy and amend District regulations to provide guidance for seeking competition when soliciting … provider indicating the contract period, the services to be provided, the timetable for completion and the basis …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesNewfane Central School District – Financial Condition (2015M-307)
… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Purpose of Audit The purpose of our audit was to determine whether BOCES was in compliance … 30, 2015. Background The Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technical