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Rye Neck Union Free School District – Information Technology (2016M-280)
… The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rye City School District – Payroll and Leave Accruals (2016M-169)
… 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Westbury Water District – Purchasing (2015M-261)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to … The District is governed by an elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Loans – Divorce and Your Benefits
… not prohibited from taking a loan from NYSLRS , unless the DRO on file specifically prohibits loans. If the member has … (RS5025-A) for approximate annual reductions. Unless the DRO provides the ex-spouse with a share of the pension … large. Under these circumstances, a previously accepted DRO may be rejected at retirement due to insufficient funds …
https://www.osc.ny.gov/retirement/members/divorce/loansVillage of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the period January 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster … manner and duplicate receipts were not always issued when collecting money because the Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of … not ensure that certain contract agreements were approved in a timely manner. Key Recommendations Ensure that meeting …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for … June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Morris – Board Oversight (2013M-75)
… 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key … or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Walton – Justice Court Operations (2021M-72)
… report - pdf ] Audit Objective Determine whether the Town of Walton (Town) Justice Court (Court) properly accounted … we examined. There were no recommendations as a result of this audit. Background The Town, located in Delaware … is governed by an elected Town Board (Board) composed of four members and a Town Supervisor (Supervisor). The Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Village of Bellport – Claims Processing (2014M-126)
… that department heads use the purchase order request form and attach documentation as required by Village policy. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Schroeppel – Cash Disbursements (2014M-296)
… and certified by a Town official independent of the payroll process. Annually audit the Comptroller’s records or …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash receipts procedures … Free Public Library is a school district library located in Suffolk County and is governed by the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… State, distinct and separate from the Town of Wallkill, in Orange County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsTown of Springport – Financial Management (2014M-329)
… resolution that properly established the building reserve fund. The Board underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary variances from 2009-14 of $767,836. The Town appropriated more fund balance than was actually available which led to …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Tyrone – Financial Management (2014M-343)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management for the period … avoid relying on surplus fund balance as a revenue source to finance recurring expenditures, which ultimately depletes … Perform an annual audit or hire an independent auditor to do so. … The purpose of our audit was to review the Boards …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Sand Lake – Justice Court (2015M-121)
… performed on the fine and fees and the bail accounts are accurate and promptly investigate differences. Review and … the necessary action required. Ensure that all deposits are made no later than 72 hours from the day of receipt. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Ira – Financial Management (2014M-280)
… November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. … Town Board, includes a portion of the Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled … and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Hume – Financial Management (2014M-333)
… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, … Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333