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Comptroller DiNapoli Releases Municipal Audits

… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits

Cortland Enlarged City School District - Budget Review (B4-15-12)

… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately $49.6 million. Key … Findings The District’s has overestimated appropriations for payroll, health insurance, retirement, debt and utilities …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12

Hoosic Valley Central School District – Financial Management (2014M-6)

… 2013. Background The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in … 1,000 students and 230 employees. The District is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

… not verify that all non-original equipment manufacturer (OEM) school bus options were consistent with State contract … and 2013-14. As a result, they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves

New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)

… New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in … four schools with approximately 1,615 students and is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financial

Town of Berkshire – Justice Court Operations (2016M-425)

… failed to appear in Court, and these outstanding tickets equate to approximately $33,000 in unearned revenues … a timely manner. Key Recommendations Pursue unpaid traffic tickets in a timely manner. Obtain training related to DMV …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425

Village of Silver Creek – Capital Projects (2017M-31)

… January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Village of Pelham – Information Technology (2016M-410)

… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester … Village of Pelham Information Technology 2016M410 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

Village of Old Westbury – Justice Court (2017M-64)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Fallsburg Central School District – Financial Condition (2014M-33)

… is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Town of Kirkwood – Justice Court Operations (2016M-414)

… audit was to review the internal controls over the Justice Court's financial activity for the period January 1, 2015 … in located in Broome County and maintains a Justice Court with two elected Justices. The Town is governed by an … approximately $1.7 million. During the audit period, the Court collected more than $1 million in fines, fees, …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Eldred 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-cafeteria

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… Purpose of Audit The purpose of our audit was to evaluate internal … controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. Key Findings The District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Town of Greenport – Town Clerk Operations (2017M-3)

… $4.87 million. Key Findings The Clerk did not issue press-numbered duplicate receipts for all transactions … for an annual audit of her records. Key Recommendations Issue press-numbered duplicate receipts for all moneys …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately supervised … of Information Technology (IT) and Plant Department field employees and an IT vendor, and an Audio Visual … Buffalo City School District Oversight of Field Activities at the Service Center 2014M270 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

General Brown Central School District – Financial Condition (2014M-216)

… audit was to examine the District’s financial condition for the period July 1, 2013 through March 31, 2014. … with approximately 1,550 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21 million. … of fund balance and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

Town of Mentz – Board Oversight (2016M-403)

… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for … September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of … adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

State Agencies Bulletin No. 654-A

… on the outside address area of the Direct Deposit Advice statement. Background OSC has added a five (5) digit sub-sort … on the outside address area of the Direct Deposit statement. Note: There is no change to the advice statement. The outside address area will now include a five …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-address