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Village of West Hampton Dunes – Financial Operations (2013M-390)
… 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. The Village is governed by a Village Board, with the Mayor serving as the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… budget-to-actual comparisons for revenues and expenses or profit and loss statements. Key Recommendations Consider … along with the bank statements for review. Provide monthly profit and loss reports and budget-to-actual reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCity of Olean – Budget Review (B1-15-2)
… for preparing the proposed budget. The general fund budget does not include an interest payment of $56,708 due on a bond …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Odessa-Montour Central School District – Financial Condition (2016M-71)
… Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and … operates three schools with approximately 750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.5 million. Key Findings There was no written policy for notifying the IT office of new hires, keeping track of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictVillage of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the … the District Clerk to sign District checks as the primary, and sole, signatory. The Board should ensure that any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Fonda-Fultonville Central School District – Payroll (2015M-118)
… Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, … operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Pomona – Financial Condition (2015M-272)
… through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland … Village, which has a population of approximately 3,100, is governed by a Village Board. The general fund’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… of approximately 15,300. The Village is governed by an elected Village Board, which comprises four Trustees … routine sewer operations, which are budgeted for annually by the Board. The commingling of all of these resources and … monitored against project authorizations approved by the Board and for compliance with legal requirements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets … 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a … The purpose of our audit was to determine whether the Towns IT assets …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… 27, 2015. Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves … the Auburn Enlarged City School District. The Library is governed by an elected nine-member Board of Trustees. … or to review the waived transactions. The librarians, opening staff, closing staff and management all have access …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102State Agencies Bulletin No. 1436
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015Cicero Fire District – Financial Condition (2023M-132)
… financial condition. Key Findings The Board did not ensure that financial reports it received were timely, … and contained the necessary information it needed to properly monitor the District’s financial condition and fund balance. If the Board does not adequately control expenditures and monitor and rebuild …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Town of Western - Supervisor’s Records and Reports (2022M-184)
… records and reports. Key Findings The Supervisor did not maintain complete and accurate financial records of Town operations and did not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184State Agencies Bulletin No. 1522
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… complete report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps to increase … Assess whether City of New Rochelle City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38