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Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… of fund balance would have in reducing fund balance or the property tax levy. District officials used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background A … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately 2,000. The Town is governed by the Town Board which consists of four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Unadilla – Budgeting (2013M-143)
… Key Recommendations Adopt realistic budgets that are based on the previous years’ trends in actual revenues and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Spencerport – Financial Management (2013M-134)
… population of approximately 3,600. The Village is governed by an elected Board of Trustees, which comprises a Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Village of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Mount Morris – Justice Court (2013M-152)
… 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village … reported 1,817 cases and collected a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice … upon resignation. Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Village of Maybrook – Water Operations (2013M-121)
… located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor … duties within the water operation's accounting function or implement compensating controls. Implement water …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
Town of Forestport Financial Management 2013M184
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Davenport – Financial Operations (2013M-62)
… for audit and approval and that all such claims appear on an abstract. Ensure that the Supervisor provides complete, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… garage capital project for the period January 1, 2007 to May 31, 2013. Background The Town of Dannemora is …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Middlebury – Purchasing (2013M-212)
… through June 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of … $10,362 of unleaded gasoline and $33,068 of diesel fuel from a local vendor. These commodities were not … price. In 2012, the Highway Superintendent purchased air, oil and hydraulic filters totaling $2,213 but did not obtain …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The … that have contributed to ongoing fund balance deficits in the general fund. During this period, the Village received …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… nearly $1.3 billion, down $55 million from February of last year. Collections are down $2.2 billion, or 12 … and the double-digit declines during the earlier months of the pandemic. “The recent passage of the American Rescue Plan will provide much needed aid to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. … rates set by SED. The reimbursement rates are based on financial information, including costs, that HSOR reports …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualFranklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of approximately 7,400 … reported an unrestricted fund balance deficit of $230,368 in the sewer district fund. If the necessary adjustments were … Town would have reported a positive fund balance of $451 in the sewer district fund. The payroll clerk’s duties are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. … year budget was $6.9 million. Key Findings The Executive Director received $6,400 in improper stipends and sold more … did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the Executive …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-director