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Otsego County – Cost of Temporary Housing (2015M-97)
… through December 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 residents. The County is governed by an elected 14-member Board of Representatives. …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Niagara County – Golf Course Financial Operations (2015M-308)
… 1, 2014 through October 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an … the point of sale system. Secure cash in a safe until it is deposited in a bank and ensure that cash receipts are …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Wyoming County – Selected Financial Activities (2015M-94)
… into a 17.5 year lease for office space with a private developer. The procurement policy does not provide clear …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Town of McDonough – Financial Operations (2017M-120)
… through March 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Purpose of Audit The purpose of our audit was to review the County’s internal controls over the timekeeping … Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain … require overtime be pre-approved, while other departments do not have this requirement. There is no assurance that …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Sullivan County – Tourism Promotion Services (2014M-61)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings … and benchmarks reflecting the County’s expectations for the use of the money. Key Recommendations Strengthen …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust … 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 population of … units or other funds. Key Findings The Treasurer could not determine the source or purpose of moneys held in several …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of East Hampton – Budget Review (B17-7-15)
… 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B17715 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period … 2017. Background Sullivan County Community College is part of the State University of New York system. The College is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Washingtonville Central School District – Financial Condition (2017M-129)
… Background The Washingtonville Central School District is located in the Town of Blooming Grove and includes the … and New Windsor in Orange County. The District is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… 2017. Background The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a seven-member Board of Education, has …
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)
… 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and … The District, which has approximately 3,400 students, is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mPutnam County – Court and Trust Funds (2017M-221)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s … and account for court and trust funds for the period January 1 2014 through January 1 2017 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Broome County – Financial Condition (2017M-187)
… 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately 200,000 and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… 1, 2015 through May 10, 2017. Background Orleans County is located in western New York State and has a population of … County Legislature serves as the policy-making body and is composed of seven elected Legislators. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
Sidney Central School District Expenditure Control and Student Achievement 2014M163
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentGlens Falls Housing Authority – Tenant Rents (2014M-370)
… 31, 2014. Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a seven-member Board of Commissioners, was … deposit of tenant rents and that the clerk’s file cabinet is securely locked. Ensure that receipts are issued for all …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which is governed by a five-member Authority Board appointed by the … Key Recommendations Ensure liquid/slush trucked-in waste is accurately measured and billed properly. Evaluate the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434