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Legal and Regulatory Authority To Do Business
… NYC Department of Health and Mental Hygiene Licensed DayCare Facilities in New York City NYS Department of Labor … NYS Office of Children and Family Services Licensed Daycare Facilities in New York State NYS Workers’ …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessWestchester County – Budget Review (B18-6-2)
… the County’s collective bargaining agreements (CBAs) have expired and the County faces potential significant increased … the potential financial impact of the settlement of the expired CBAs and be prepared to provide the necessary funding …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Marathon Central School District – Fund Balances (2017M-280)
… Central School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga County. Enrollment for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionGreater Amsterdam School District – Financial Condition (2016M-110)
… 1, 2012 through December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in … Greater Amsterdam School District Financial Condition 2016M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Downsville Central School District – Fund Balance (2016M-79)
… the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates … fund balance is in compliance with statutory limits and use the surplus fund balance in a manner than benefits … expenditures. Review the reserve for compensated absences and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Audit The purpose of our audit was to review the process and procedures to procure professional services for the … is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is … New Hyde ParkGarden City Park Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialHoosic Valley Central School District – Financial Management (2014M-6)
… School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Candor Central School District – School Lunch Operations (2015M-173)
… Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
Eldred Central School District Financial Condition and Cafeteria Operations 2014M204
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Mount Pleasant – Financial Condition (2013M-303)
… Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 residents. The Town is … by the Town Board, which comprises four elected members and an elected Town Supervisor. The Town’s budgeted … for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Brighton Memorial Library – Board Oversight (2015M-116)
… failed to review the bank statements, reconciliations and investment statements. Key Recommendations Audit and approve … Establish a policy to determine the appropriate level of fund balance to maintain in the private fund accounts. Develop a comprehensive written investment policy in accordance with General Municipal Law. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116City of Dunkirk – Billing Enforcement (2020M-117)
… report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored … 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in … Key Recommendations Ensure that all delinquent accounts as of January 31 are included on the relevy. Assess penalties …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Village of Waterford – Board Oversight (2022M-70)
… claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely … in advance and audit such claims at the next regular Board meeting. Except as specified in Appendix A, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Cobleskill – Budgeting (2023M-138)
Determine whether the Town of Cobleskill Town Town Board Board developed realistic budgets
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsBrighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory … that certain goods and services related to the 2021-22 CIP were procured in accordance with District policies, … requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not … the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98