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Village of Middleburgh – Fiscal Operations (2013M-10)
… The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village Board. The Village’s … 2011–12 fiscal year was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… relevant list prices, reduced by contract discounts, with a detailed breakdown of charges by the vendor. Recover … contract vendors. Ensure that Village officials comply with the Village’s procurement policy and General Municipal …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… to a reasonable amount. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error … are not routine. In today’s electronic environment, anyone with a computer and printer may be capable of replicating and … no apparent reason Payments to vendors for construction work not certified as completed by your architect or engineer …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCohoes Public Library – Governance and Operations (2015M-259)
… has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code … Ensure the Library is operating in accordance with its bylaws, its charter and City code. Periodically …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… student records and found that 114 students were provided with textbooks even though the District's records did not … should ensure that only eligible students are provided with textbooks. District officials should maintain and refer … to the District. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … controls should be implemented. Maintain complete, up-to-date and accurate accounting records. Ensure that an annual …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… and repay the interfund loans. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and Williamson in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTupper Lake Central School District – Financial Condition (2014M-151)
… is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in St. Lawrence County. The District is governed by an elected five-member Board of Education and operates two schools with approximately 790 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151State Agencies Bulletin No. 308
… Position Pool Table. It is not necessary to insert a row and make any changes on the Position Pool Table. Continuous … Pools: If a position pool is no longer used by the agency and should be deleted, please notify Kathleen Potter at (518) … effective dates should be March 28, 2002-Administration and April 4, 2002-Institution.Note: Any line numbers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Village of Pomona – Financial Condition (2015M-272)
… Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a … The Board allowed budget line items to be overexpended and budget transfers to be made after the end of the fiscal … Develop a plan to eliminate the fund balance deficit and alleviate the general fund’s fiscal stress. Develop a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Copiague Fire District – Cash Disbursements (2019M-225)
… audit of each claim to ensure that each individual claim is a sufficiently supported valid expenditure and payment approval is documented in the Board minutes. Limit claims paid before …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225East Hampton Housing Authority – Board Oversight (2017M-33)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Rome City School District – Multiyear Planning (2021M-144)
… financial and capital plans. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Thurston Fire Company – Board Oversight (2016M-429)
… for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for the Company's overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Seymour 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. …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Rockville Centre Union Free School District - School District Website (S9-19-28)
… maintained a website but certain financial information was not posted, resulting in a lack of transparency. Information … documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to … plan (CAP) in an easily accessible location. Officials did not prepare a multiyear financial plan. Posting a prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Examination of Unemployment Insurance Benefits 2016 Annual Report
… Purpose The objectives of our examination were to determine if payment requests and … 345 underpayments totaling $64,206, which is comprised of $13,278 in current payments and $50,928 in future payments … corrective actions based on our findings. As the result of our Office’s current and prior years’ findings, DOL also …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… governed by an elected five-member Town Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company for basic life support ambulance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413